Studio D'Agostini

Bulletins

New VAT regime for loans and staff secondments

As provided for in Article 16-ter of Decree-Law No. 131 of 16.09.2024, the new regime on the application of VAT to loans and secondments of personnel was introduced.

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Causes of Termination and Lapse of the Biennial Preventive Concordat

For all customers who have entered into the Biennial Preventive Arrangement, pursuant to Articles 21 and 22 of Legislative Decree 13/2024, certain specific grounds for forfeiture and...

IMU exemption for direct cultivators and professional agricultural entrepreneurs

We would like to remind everyone that with Article 1, paragraph 758 of Law 160 of 2019, the IMU exemption was provided for land owned and conducted by 'direct cultivators' (CD) and...

The new penalty system for Intra-EC supplies

La nuova disciplina sanzionatoria, introdotta dal D.Lgs. 87/2024, stabilisce che, per le cessioni intracomunitarie di beni effettuate dal 1° Settembre 2024, è necessario rispettare il termine di 90 giorni per...

Extension for natural persons with VAT registration of the deadline for paying 2nd instalments

Il Ministero dell’Economia e delle Finanze, con il Comunicato n. 136 del 27.11.2024, ha anticipato la proroga al 16.01.2025, per i soggetti persone fisiche titolari di partita IVA, che hanno...

Tax credit for the purchase of capital goods

La Legge di Bilancio 2021 (Legge n. 178 del 30.12.2020) ha subito alcune proroghe e modifiche con successive leggi finanziarie, al fine di continuare a incentivare gli investimenti in beni...

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