A recent paper by Rita de la Feria (University of Leeds) and Giorgia Maffini (University of Oxford) suggests that as many as 700,000 UK taxpayers could become internationally mobile due to the new working from home arrangements.
Distance selling within EU countries. The new threshold for distance selling of B2C goods between EU member states and Northern Ireland is a single pan-European threshold of €10,000 (£8,818).
Con la sentenza a Sezioni Unite n. 12154, pubblicata il 7 maggio 2021, la Suprema Corte ha fatto chiarezza sull’individuazione del dies a quo per la decorrenza del termine utile alla parte interessata, per la riassunzione del giudizio interrotto a seguito del fallimento di una parte.
Paola Bergamin e Michele Saletti, in un articolo pubblicato sulla rivista Il Fisco - 22 / 2021, commentano la risposta dell’Agenzia delle Entrate all’interpello n. 5 (5 gennaio 2021).
With Brexit done and the vaccination programme being a huge success in the United Kingdom, allowing a phased reopening of the economy to take place, business is beginning to return to some kind of normality.
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