PUBLICATIONS
January 15, 2024
Published in the Official Gazette the text of the legislative decree on measures to rationalize and simplify tax compliance regulations.
The text of Legislative Decree no. 1 of Jan. 8, 2024 bearing the measures on “Streamlining and simplifying tax compliance regulations.”
January 10, 2024
Published in the Official Gazette the text of the legislative decree on amendments to the Statute of Taxpayers’ Rights.
The text of Legislative Decree no. 219 of Dec. 30, 2023 on amendments to the taxpayer’s statute of rights.
January 5, 2024
Published in the Official Gazette the text of the legislative decree on tax litigation.
The text of Legislative Decree no. 220 of Dec. 30, 2023 on the implementation of tax litigation reform.
January 4, 2024
Published in the Official Gazette the text of the legislative decree on collaborative compliance.
The text of Legislative Decree no. 221 of Dec. 30, 2023 on implementing tax reform on collaborative compliance.
December 30, 2023
Published in the Official Gazette the text of the Budget Law 2024.
The text of Law no. 213 of December 30, 2023, “State budget for the financial year 2024 and multi-year budget for 2024-2026” – ππ¦π¨π¨π¨π¦ π₯πͺ ππͺππ’π―π€πͺπ° 2024.
December 29, 2023
Published in the Official Gazette the text of the legislative decree on international taxation.
The text of Legislative Decree No. 209 of Dec. 27, 2023 on international taxation, the first of several decrees planned as part of the implementation of the broader reform of the tax system.
December 12, 2023
Tax Alert – The notion of nonexistent tax credits as reconstructed by the United Sections of the Supreme Court.
In ruling no. 34419 of Dec. 11, the United Sections of the Supreme Court ruled on the concept of “non-existent” tax credits, defining the notion in detail for the purpose of distinguishing it from the category of “non-allowable” tax credits.
In resolving the long-standing diatribe, the decision under review also sheds light on the profiles pertaining to the terms of assessment and the penalty treatment applicable in cases of undue compensation disputes.
June 14, 2023
Tax Alert – Supreme Court rules on surtax on bonuses and stock options for managers in the financial sector.
In ruling no. 16875, published on June 13, 2023, the Supreme Court ruled on the sensitive issue pertaining to the scope of application of the 10 percent surcharge on bonuses and π΄π΅π°π€π¬ π°π±π΅πͺπ°π―π΄ recognized to executives and directors in the financial sector provided for in Art. 33 of Decree Law 78/2010.
The decision is significantly different from its predecessors, proposing a particularly broad reading of the notion of “financial sector.”