The Italian Supreme Court, in orders n. 11709 and n. 11710 of the 11 april 2022, has clarified that Article 73, paragraph 3, TUIR has the function to indicate the criteria, equal and alternative, for linking taxable persons to the territory of the Italian State
I Giudici della Suprema Corte, con la sentenza n. 14493 del 9 maggio 2022, hanno ribadito che una serie di operazioni comportanti un vantaggio fiscale non costituisce, ex se, una fattispecie in abuso del diritto in quanto il vantaggio fiscale è condizione necessaria ma non sufficiente per qualificare la natura abusiva dell’operazione
On April the 8th 2022 the EU imposed further sanctions on Russia following Council Regulation 2022/576 amending Council Regulation 833/2014 regarding sanctions in view of Russia’s actions against Ukraine, by way of the latest Council Decision CFSP 2022/578.
A short guide by Alessandro Belluzzo on the Spring 2022 Forecast Statement that the Chancellor of the Exchequer, Rishi Sunak, delivered to Parliament on Wednesday 23 March 2022.
In the ruling of the 18th January 2022, n. 1355, the Italian Court of Appeal established that in the event of non-registration with AIRE (the register of Italians residing abroad), a transfer of residence abroad is not relevant for tax purposes, and the taxpayer registered for most of the year in their register of residence is considered a taxable person.
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