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INFOFLASH TAX APRIL 2024

Remote Meetings for Companies, Associations and Foundations The Decree Law No. 215 of December 30, 2023 (so-called “Milleproroghe” decree) has been converted into Law No. 18 of February 23, 2024, published in the Gazzetta Ufficiale No. 49 of February 28, 2024, and entered into force on February 29, 2024, introducing several amendments compared to the […]

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 GENNAIO 2024

Il Decreto del Ministero dell’Economia e delle Finanze del 29 novembre 2023, pubblicato nella Gazzetta Ufficiale n. 288 dell’11 dicembre 2023, ha stabilito il tasso legale di interesse in vigore a partire dal 1° gennaio 2024. Con questo decreto, è stata prevista una diminuzione rispetto all’anno scorso: il tasso infatti passerà dal 5% al 2,5%. […]

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