by LDP | May 31, 2022 | infoflash
Transactions not carried out, VAT of advanced payments as well as advance invoice non-deductibles In general, the VAT rules provide, that transactions are considered to have taken place at the time of delivery or shipment if they concern supplies of movable...
by LDP | May 31, 2022 | infoflash
Operazioni non effettuate, indetraibile l’Iva degli acconti e della fattura anticipata In generale la disciplina IVA prevede che le operazioni si considerano effettuate nel momento della consegna o spedizione se riguardano cessioni di beni mobili, oppure alla...
by Arianna De Carlo | May 30, 2022 | infoflash
Covid state aid: instructions for submitting self-declaration Enterprises that due to the Covid emergency received supports from the state will have to send by June 30 this year a substitute statement certifying that they have not exceeded the stipulated...
by Arianna De Carlo | May 30, 2022 | infoflash
Aiuti di stato Covid: le istruzioni per presentare l’autodichiarazione Le imprese che a causa dell’emergenza Covid hanno ricevuto sostegni da parte dello Stato dovranno inviare entro il 30 giugno p.v. la dichiarazione sostitutiva attestante il mancato superamento...
by Ylenia Muratore | May 26, 2022 | Blog
The Third-Degree Judgment (Supreme Court, No. 17668/2022) of May 17 addresses two key issues in the process of determining intercompany transfer pricing: control requirement as a subjective prerequisite in transfer pricing; and choice of the “correct”...
