NEWSLETTER TAX – OCTOBER 2026
Online platforms at the center of the new European customs obligations The European Union has launched a major overhaul of its customs rules in response
October 20, 2026
Online platforms at the center of the new European customs obligations The European Union has launched a major overhaul of its customs rules in response
Le piattaforme online al centro dei nuovi obblighi doganali europei L’Unione europea ha avviato una profonda revisione delle regole doganali per rispondere alla crescita dell’e-commerce
Parent-Subsidiary Directive: Taxation and burden of proof of abuse With order no. 17347 of 3 June 2026, the Court of Cassation reiterated two relevant principles on
Direttiva madre-figlia: assoggettamento a imposta e onere della prova dell’abuso Con l’ordinanza n. 17347 del 3 giugno 2026, la Corte di Cassazione ha ribadito due principi rilevanti
Relevance and Arm’s Length Value: New Clarifications from the Italian Supreme Court on Intragroup Costs and Sponsorships With Order No. 7216/2026, the Italian Supreme Court
Inerenza e valore normale: nuovi chiarimenti della Cassazione su costi infragruppo e sponsorizzazioni La Cassazione, con ordinanza n. 7216/2026, ha chiarito importanti profili in tema
New VAT Consolidated Act: what changes for rates from 2027 From 1 January 2027, the new VAT Consolidated Act (Legislative Decree No. 10/2026) will enter
Nuovo Testo Unico IVA: cosa cambia per le aliquote dal 2027 Dal 1° gennaio 2027 entrerà in vigore il nuovo Testo Unico IVA (DLgs. 10/2026),
Presentazione tardiva delle dichiarazioni: meno sanzioni se si agisce prima dei controlli La recente evoluzione normativa offre margini più ampi per sanare un’omissione dichiarativa prima
Late filing of tax returns: reduced penalties if action is taken before audits Recent legislative developments provide broader opportunities to remedy a failure to file a tax return before
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