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.
The country code EU in the UK Trade Tariff and the Customs Handling of Import and Export Freight (CHIEF) system is no longer valid in any data field from 8 February 2022.
The long-awaited Register of Overseas Entities legislation will be introduced to the UK parliament on the 1 March 2022, requesting foreign beneficial owners of property in England, Scotland and Wales to disclose their identities.
The Italian Tax Authority ruling No. 17 of 12 January 2022 deals with a critical issue: the applicability of the Italy/United Kingdom Convention ("Convention") concerning dividends paid by Italian companies to an English Limited Partnership. The latter is, as known, fiscally transparent in the UK.
L’Agenzia delle Dogane e dei Monopoli ha introdotto - con la Determinazione n. 493869 del 23 dicembre 2021 - alcune novità applicabili agli elenchi riepilogativi INTRASTAT aventi periodi di riferimento decorrenti dal 1° gennaio 2022.
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