The Italian Supreme Court, in its ruling no. 22608 of August 9, 2024, established the right to VAT deduction for a Special Purpose Vehicle (SPV) involved in a merger leveraged buyout (MLBO) operation.
The Meloni Government, with the “Omnibus” Decree, has planned to amend paragraph 2 of Article 24-bis of the TUIR (New Tax Residents) by doubling the optional substitute personal income tax due by new tax residents on all foreign income.
On the 29th of July 2024, the UK Government issued a statement regarding the planned changes to the tax regime for resident non-domiciled individuals ("non-doms").
Lo scorso 6 giugno 2024 il Ministero dell’Economia e delle Finanze italiano ha emanato un comunicato in cui è stata annunciata la sottoscrizione del Protocollo di modifica all’Accordo del 23 dicembre 2020 con la Svizzera (che dovrà essere ora ratificato dai Parlamenti dei due Paesi) in cui viene disciplinato il telelavoro svolto dai lavoratori frontalieri.
The Finance (No. 2) Bill 2024, commonly referred to as the Spring Finance Bill, was introduced on 14 March 2024 and received Royal Assent on 24 May 2024.
La disciplina civilistica contenuta nell’art. 25 della L. 218/95, secondo cui le società estere sono disciplinate dalla legge italiana se hanno in Italia l’oggetto principale dell’attività, viola il principio di libertà di stabilimento previsto dall’art. 49 del TFUE.
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