The country code EU in the UK Trade Tariff and the Customs Handling of Import and Export Freight (CHIEF) system is no longer valid in any data field from 8 February 2022.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.
Un articolo di Alessandro Saini e Giovanni Panzera da Empoli pubblicato sul Corriere Tributario n. 3/2022. La Corte di cassazione, con le sentenze nn. 34443, 34444 e 34445/2021, ha chiarito la differenza tra crediti “inesistenti” e “non spettanti”, da cui dipendono diversi regimi disciplinari di recupero e sanzione del loro indebito utilizzo in compensazione.
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.
Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.
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