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INFOFLASH TAX N.2 JANUARY 2024

Withholding of interest and royalties Directive 2003/49/EC – Cassazione guideline 2024   Cassazione inaugurates 2024 by confirming a fundamentally restrictive approach regarding the concept of “Benificial owner” for the exemption (or its refund) from withholding taxes on interest and royalties paid to non-residents, as provided by Directive 2003/49/EC. This issue gained prominence with judgment No. […]

INFOFLASH TAX JANUARY 2024

The Decree of the Ministry of Economy and Finance of 29 November 2023, published in Official Gazette No. 288 of 11 December 2023, set the legal interest rate in force as of 1 January 2024.   With this decree, a decrease was envisaged compared to last year: the rate will in fact rise from 5% to […]

INFOFLASH TAX OCTOBER 2023

New Deadline for Utilizing Energy and Gas Tax Credits in 2023 Q1 and Q2 In a recent development, Decree Law No. 132 of September 29, 2023, known as the “Fiscal Extensions Decree,” has brought about changes in the timeline for utilizing energy and gas tax credits for the first and second quarters of 2023. The […]

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