Further to Tax Newsletter no. 5 – August 2026, which set out the measures of greatest operational significance introduced by Legislative Decree no. 148 of 7.8.2026 (published in the Official Gazette of 11.8.2026 no. 185, Ordinary Supplement no. 30, in force since 12.8.2026), the fourth corrective decree implementing the tax reform, we enclose a summary […]
Ad integrazione della Circolare monotematica Tax n. 5 – Agosto 2026, con la quale sono state illustrate le misure di maggiore rilievo operativo introdotte dal DLgs. 7.8.2026 n. 148 (pubblicato in GU 11.8.2026 n. 185, S.O. n. 30, in vigore dal 12.8.2026), quarto decreto correttivo della riforma fiscale, si trasmette il prospetto di sintesi delle novità ivi commentate, […]
With the publication in the Official Gazette no. 185 (S.O. no. 30) of 11.8.2026, Legislative Decree no. 148 of 7 August 2026 came into force on 12 August, containing supplementary and corrective provisions on income tax, inheritance and gifts, VAT, excise duties, controls, collaborative compliance and simplification, with varying effective dates. The most important operational measures […]
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