Bulletins

With its comfort letter of 8 March 2025, the European Commission approved the fiscal rules contained in Title X of the Third Sector Code (Legislative Decree 117/2017),...

The Law of 04.07.2024 No. 104 amended the thresholds provided for in Article 13, paragraphs 2 and 2-bis, of Legislative Decree of 03.07.2017 No. 117 regarding the accounting standard to be...

Pursuant to Article 3, paragraph 10, of Law Decree 202/2024 (the so-called Decreto Milleproroghe), the deadline from 1 January 2026 (as opposed to 1 January 2025) has been postponed to 1 January 2026 (as opposed to 1...

Following up on previous circulars on the same subject, we would like to remind you that, as a result of the provisions of Article 1 of Decree-Law No. 39 of 31.03.2025, the obligation to take out compulsory insurance for...

With the Legislative Decree 81 of 12/06/2025, the "The European Union's first edition" was re-proposed, in a manner almost similar to that of the first edition and illustrated in the circular of 18 November 2024 below, the...

As a reminder, cleaning, demolition, plant installation and completion services relating to buildings rendered to apartment buildings are not subject to reverse-charge, which is provided for in the...