Smart working in Italy
In its recent case - law, starting from the leading case n. 36679 on 14 December 2022, the Italian Supreme Court confirms the relevance of the OECD Commentary in the interpretation of the DCT’s entered by Italy, adding that the later versions of the OECD Commentary can be used by the judges to interpret the older double tax treaties.
Italian Supreme Court ratifies the value of the OECD Commentary, including the laterversions, in the practical interpretation of Italian double tax treaties.
In its recent case - law, starting from the leading case n. 36679 on 14 December 2022, the Italian Supreme Court confirms the relevance of the OECD Commentary in the interpretation of the DCT’s entered by Italy, adding that the later versions of the OECD Commentary can be used by the judges to interpret the older double tax treaties.
VAT registration: 2023 Italian Budget law’s double-checking to curb tax frauds
VAT registration in Italy is mandatory in circumstances when a non-resident taxable person is willing to sell vatable goods or services to individual customers in Italy who are not involved in business, arts, or professional activities or have no residence or permanent establishment in Italy. As an alternative, a foreign operator with no PE in Italy may register directly using the form ANR/3. After obtaining the issuance of an Italian VAT code, the foreign operator might sale in Italy taxable services and goods.
Manovra Finanziaria 2023 – Datori di Lavoro
È stata pubblicata sul S.O. n. 43/L alla Gazzetta Ufficiale n. 303 del 29 dicembre 2022 la Legge n. 197 del 29 dicembre 2022 contenente "Bilancio di previsione dello Stato per l'anno finanziario 2023 e bilancio pluriennale per il triennio 2023- 2025". La Legge di Bilancio 2023 è in vigore dal 1° gennaio 2023. Si fornisce di seguito un'analisi delle disposizioni di maggiore interesse per i datori di lavoro/sostituti d'imposta (i commi indicati come riferimento si intendono facenti parte dell'articolo 1 della legge in esame).