Come noto, ogni anno sul sito Internet del Dipartimento Finanze vengono pubblicati gli elenchi dei soggetti interessati all’applicazione del meccanismo della scissione dei pagamenti di cui all’articolo 17-ter (comma 1-bis) del D.P.R. 633/72. Per il 2...

Il “Decreto Semplificazioni” n. 135/2018 ha aperto le porte anche in Italia all’utilizzo diffuso dei database distribuiti (cd. blockchain) e alle loro applicazioni “smart contracts”, token digitali e loro emissione, ad esempio attraverso le “ICO”, e ...

With the decision in question, the Provincial Tax Commission of Reggio Emilia, section I, has established that the file attached to the certified electronic mail with the p7m extension is the only one able to guarantee the unmodifiability of the docu...

Telecom, Vodafone and Wind have been declared guilty of “wrong commercial practices towards the consumer” by the Antitrust: the reason of the contest has been the payment of “recall” services....

After the European Justice Court´s latest verdicts, the national law might determine the exemption from VAT on imports if the imported goods, which are also destined to a bonded warehouse, are physically introduced in this mechanism. However, in acco...