With the Law Decree n. 34 of 30 March 2023 (so-called bill decree, hereinafter “DL 34/2023”) – published on the same date in the Official Gazette and in force since 31 March – some extensions and some innovations were introduced, also in the criminal sphere- tax, to the legislation relating to the tax truce introduced by the law of 29 December 2022, n. 197 (ie the 2023 budget law).
Source PwC
Latest Posts in "Italy"
- Impact of Invoicing Without Payment: Understanding the Principle of VAT Formality
- Deadline Extended for Issuing Credit Notes in Insolvency Proceedings, Clarifies Italian Tax Agency
- Cultural Services Exempt from Taxation: Guided Tours Qualify, Bridge Crossing Does Not
- Delays in Contracts: Payments to Contractors Subject to VAT, Not Compensation
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
