In a document published yesterday, 6.11.2023, the CNDCEC and the FNC highlight the need for companies to provide adequate economic-financial, historical and prospective information, in order to improve access to credit and meet the requirements contained of the Corporate Crisis and Insolvency Code. Both the quantitative and qualitative growth of the information set can be favored by the support of accountants, who can "facilitate the necessary cultural change to face today's challenges in a more conscious way and with adequate ...

Starting from next January 1, 2024, unless extended, all minimum taxpayers (art. 27, paragraphs 1 and 2, Legislative Decree no. 98/2011) and flat-rate taxpayers (art. 1, paragraphs 54 to 89, Law no. 190/2014) will have to issue electronic invoices.

The Legislative Decree of 18 October 2023, n. 145, accompanying the 2024 Budget Law, art. 4, provides that only taxpayers: • in possession of a VAT number, • who carry out the activity individually • and who in the year 2022 have achieved revenues or compensation of an amount not exceeding 170.000 euros will be able to make the payment of the second IRPEF 2023 advance with deadline of 16 January 2024 (instead of the original deadline of 30 November 2023). The same subjects will also be able to ...

The draft Legislative Decree. of implementation of the fiscal delegation reduces the benefits connected to the regime for repatriated workers, rewriting the access requirements in a more stringent way. In particular, the art. 7 co. 1 letter b) of the draft decree provides that the work activity must be carried out by virtue of a new employment relationship with a person other than the one where the employee was employed abroad before the transfer, as well as those belonging to the same group . The ...

In the Council of Ministers today 3 November, the decree containing the rules on the infamous biennial preventive agreement, one of the cornerstones of the tax reform, will be discussed and approved. Contact us if you want to know more.

The definitive text of the circular dedicated to cryptocurrencies and crypto-activities has been published: let's see what the fiscal monitoring and compilation obligations of the RW framework are, according to the tax authorities. For crypto-assets other than cryptocurrencies, the obligations only come into force in 2023.

From the provisional data it seems that the run of inflation marked a first stop in October 2023: the data indicate a mini reduction (-0,1%) compared to September 2023, while compared to 2022 prices grew, but only by 1,8%. As regards the so-called shopping cart, growth is still significant +6,3%, but decreasing compared to +8,1% in September. The decline is mainly due to energy goods whose prices were under strong pressure in October 2022. ...

The assets on properties and financial products held abroad by Italians are increasing. The draft budget bill for 2024 intervenes on the two mini-capital taxes applicable on foreign assets (in particular financial products and real estate) by raising the rate starting from 2024. For the Ivie it goes from the current 0,76% to 1,06%. For Ivafe from the current 0,2% to 0,4%, but only for financial products held in black list countries.

The Swiss federal administration has released data relating to the exchange of financial information with 104 states, for a total of approximately 3,6 million financial accounts involved during 2023. Compared to 2022, the numbers are growing: the numbers are slightly growing compared to 2022 (+200 thousand reports subject to exchanges) also because Kazakhstan, Maldives and Oman were added to the group of 101 jurisdictions that were involved in the exchanges last year

Ader is reminding all applicants that the payment of the first or only installment expires on Tuesday 31/10/2023 for those who have signed up to the quater scrappage (and do not reside in the areas flooded in the month of May). In the email Ader also reminds us that payments made by November 6th will still be considered timely