NEWSLETTER TAX JANUARY 3/2020

NEW FRAMEWORK OF DECLARATIONS OF INTENT IN FORCE FROM2020 – DECREE LAW NO. 34/2019 CONVERTED INTO LAW 58/2019 INTRODUCTION As is known, the habitual exporter[1] who intends to avail of the right to purchase goods and services without applying VAT, must prepare...

NEWSLETTER TAX GENNAIO 3/2020

NUOVA DISCIPLINA DELLE DICHIARAZIONI DI INTENTO IN VIGORE DAL 2020 – D.L. N 34/2019 CONV. L. 58/2019 INTRODUZIONE Come noto, l’esportatore abituale[1] che intende avvalersi della facoltà di acquistare beni e servizi senza applicazione dell’IVA deve...

NEWSLETTER TAX JANUARY 2/2020

PAYMENT OF THE TAX WITHHOLDINGS AND CONTRIUBUTIONS WITHIN TENDER CONTRACTS OR PROVISION OF WORKS AND SERVICES – CHANGES IN LAW No. 157/2019 REFERENCE REGULATIONS Art. 4 of Decree Law 124/2019 converted into law with Law 157/2019 introduced the new art. 17-a in...

NEWSLETTER TAX GENNAIO 2/2020

VERSAMENTO DELLE RITENUTE FISCALI E DEI CONTRIBUTI NELL’AMBITO DEI CONTRATTI DI APPALTO O DI PRESTAZIONE DI OPERE E SERVIZI – NOVITA’ L. N. 157/2019 NORMATIVA DI RIFERIMENTO L’art. 4 del DL 124/2019 convertito in legge con la L. 157/2019 ha...

NEWSLETTER TAX JANUARY 1/2020

Legal interest rate – Reduction to 0.05% from 2020 – Effects for tax and social security purposes REDUCTION OF THE LEGAL INTEREST RATE With Min. Decree 12.12.2019, published on the Official Gazette of the Italian Republic no. 293 dated 14.12.2019, the...