Monthly: December 2020

Foglia & Partners and Protiviti with Italgas for admission to the cooperative compliance regime. The firm handled all the tax aspects with a team coordinated by Giuliano Foglia with Matteo Carfagnini and Lucia Sanseverino.

In today’s edition of ‘IlSole24Ore’, Giuliano Foglia comments on a number of relevant aspects of the DAC6 framework, relating to (i) the possible qualification of parent companies as “intermediaries” and (ii) the exemption regime under Article 3(3) of Legislative Decree no. 100/2020. This is also in light of the clarifications contained in the draft...

The potential consequences, in the absence of an official interpretation by the Tax Authorities, of the employment restrictions due to the Covid-19 emergency on the application of income taxation based on the “conventional values” provided for by Article 51, paragraph 8-bis, of the TUIR for workers with tax residence in Italy who work abroad. The...

The Supreme Court of Cassation, in its interlocutory order no. 12762/2020, requested the Office of the Supreme Court to report on the incompatibility between a penalty for failure to pay or delay in paying excise duties and a penalty for late payment.  The need for the enquiry stems from the presence of two opposing...