INFOFLASH TAX N.3 APRIL 2022

Extension of suspension of amortization and depreciation for the financial years 2021-2022   The Law converting Legislative Decree no. 4/2022 (the so-called “Sostegni-ter”), once again amends the rules governing the suspension of depreciation pursuant...

INFOFLASH TAX N.3 APRILE 2022

Proroga sospensione ammortamenti per gli esercizi 2021-2022   Il Ddl. di conversione del DL 4/2022 (c.d. “Sostegni-ter”), modifica nuovamente la disciplina della sospensione degli ammortamenti di cui all’art. 60 comma 7-bis ss. del DL 104/2020 (conv. L. 126/2020),...

INFOFLASH TAX N.1 APRILE 2022

Il cessionario non detrae l’intera IVA addebitata in eccesso    La Cassazione, con la sentenza n. 8589/2022 ha confermato il principio già espresso nella precedente sentenza n. 10439/2021, in base al quale, nel caso il cedente/prestatore addebiti un’IVA superiore...

INFOFLASH TAX N.1 APRIL 2022

The supplier cannot deduct the full amount of overcharged VAT   The Italian Supreme Court of Cassation, in its judgement no. 8589/2022, confirmed the principle already expressed in its previous judgement no. 10439/2021, according to which, in case the supplier...

NEWSLETTER TAX APRIL 2022

The new tax credits of the “Ukraine Decree” (Decree Law 21 of March 21, 2022)   Foreword With Decree-Law no. 21.3.2022, published in the Official Gazette no. 67 of 21.3.2022, urgent provisions were issued to counter the economic effects of the...
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