The Decree-Law 84/2025, published on June 17, 2025, has corrected and integrated the provisions introduced by the 2025 Budget Law (L. 207/2024), resolving the issues of regulatory coordination that had emerged with the amendment of Article 54 of the TUIR by Legislative Decree 192/2024. Among the main interventions, first of all, paragraph 81, letter b) […]
Il Decreto-legge 84/2025, pubblicato il 17 giugno 2025, ha corretto e integrato le disposizioni introdotte dalla Legge di Bilancio 2025 (L. 207/2024), risolvendo i problemi di coordinamento normativo che erano emersi con la modifica dell’art. 54 del TUIR da parte del D.Lgs. 192/2024. Tra i principali interventi, in primo luogo, è stato eliminato il comma […]
The disclosure obligations under Directive 2018/822/EU (“DAC 6”) require taxpayers and intermediaries to identify and report potentially aggressive tax planning arrangements to the relevant tax authorities. These measures aim to combat tax avoidance and the abuse of tax legislation by imposing a formalized framework for assessing and disclosing cross-border arrangements. To ensure consistent and objective […]
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