NEWS

According to the Court of Justice of the European Union, the provision of services, even if in execution of an exclusive contract, does not constitute a permanent establishment for VAT purposes of the recipient if a suitable structure in terms of human and technical means is lacking.

29 June 2023

Italian Tax Authority Circular no. 16/E/2023. Clarification on the franking of higher values of units and shares of CIUs.

26 June 2023

Foglia & Partners together with Stella Group for the acquisition of Pratic F.lli Orioli.

26 June 2023

Proposed EU Directive on procedures for refund and direct application of conventional withholding taxes on dividends and interest published.

19 June 2023

Why the tax proxy simplifies the taxation of financial income. Giuliano Foglia’s signature editorial on Wall Street Italy

13 June 2023

Supreme Court rules on Mother-Daughter Directive exemption: to be disallowed only by challenge of abuse of right under Article 10-bis of the Statute

9 June 2023