As of Sept. 19, 2019, Directive 2015/2366/(EU) on payment services in the internal market (so-called PSD2) comes into force….

The European Court of Justice’s recent ruling, March 28, 2019 Case C-275/2018, reaffirmed that tax nontaxable treatment must be granted…

The Internal Revenue Service’s response to an interpellation leaves no doubt: in the absence of a permanent establishment, the fixed…

The Supreme Court of Cassation’s ruling 15184/2019 upheld the appeal of a well-known Italian taxpayer against the decision of the…

In the case of commission abroad of the predicate offense of money laundering, the criminal relevance of the act must…

From Italia Oggi, 6/7/2019, an interesting conclusion from the Supreme Court on the issue of money laundering committed abroad:…

While domestic domestic regulations on the determination of taxable income for direct tax purposes between affiliated parties (transfer pricing) refer…

Conversion Law 132/2018 introduces new changes to the Highway Code regarding the circulation of foreign-registered vehicles….

Reverse charge (or reverse charge) is a VAT enforcement mechanism, introduced by EU legislation, to counter VAT evasion-one of the…

With the approval of the legislative decree transposing ATAD Directives 1 and 2 (an acronym for Anti Tax Avoidance Directive),…