Right to VAT Deduction Remains Even Without Filing Annual Tax Return

• The right to deduct VAT remains even if the annual tax return is not submitted.
• Capital gains of children abroad in trusts are taxed.
• Pension funds using a “fund of funds” structure may benefit from tax exemption.
• Costs must be recognized in presumptive tax assessments.
• Updates on various regulatory, procedural, and fiscal matters, including disability cards, parental leave, and public contract platforms.

Source: commercialistatelematico.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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