The accelerated depreciation scheme, which comes into effect on Friday, adds to the range of sector-specific measures but does not apply to web-based solutions

Software: a mix of incentives, but the cloud is off the table for now

Available at newsagents on Thursday 18 June together with the newspaper for a total price of €3

Tax relief, the housing scheme and short-term lettings: the latest property news

In the first quarter of 2026, the mix of new business openings changed. The number of non-resident businesses plummeted. 75 per cent of individuals opted for the flat-rate scheme

New VAT registrations: retail activity falls. Healthcare and education on the rise

Dalle sentenze penali definitive di assoluzione che assumono valore vincolante anche nei corrispondenti processi tributari alle questioni che si aprono sul fronte della normativa sul titolare effettivo. Non sono poche le pronunce dei giudici che hanno stabilito principi tributari importanti. E restano caldi altri fronti, come quelli della differenza tra i crediti d’imposta inesistenti e quelli non spettanti, le operazioni straordinarie e il transfer pricing. Mentre cominciano a essere maturi i tempi per capire quali sono gli orientamenti che emergono sul concordato preventivo biennale. Ma la giurisprudenza tributaria non riguarda solo i contribuenti: c’è anche il versante della responsabilità dei professionisti, dei collegi sindacali e dei revisori dei conti.

Giurisprudenza tributaria: il punto su Fisco e professionisti

The launch of the family court and the centralised servers for wiretapping has also been postponed. Investment in digital technology

Justice Decree-Law: new powers for justices of the peace postponed

As regards the notary’s liability, the standard ten-year limitation period from the date on which the damage became known remains unchanged

Bar exam comprising two written papers and one oral examination

The tax, which came into force in January, applies to the carbon emissions of goods imported into the EU from third countries, particularly fertilisers, iron and aluminium

Extend the CBAM protocol to processed goods as well, in order to reduce emissions

A residence requirement of up to 12 weeks has also been introduced

EU migration pact in force, new 72-hour detention period - 

Applications may be submitted until 20 August via the Dgcol platform

Video games: from 19 June, it will be possible to apply for the tax credit for 2025

The injured party is entitled to access the technical documents. The right to bring a direct action against the insurance company has been recognised

Justice: disclosure requirement for damages suffered by the AI

All the latest news on tax regulations and taxes: laws, decrees and insights on taxes and tax returns by Il Sole 24 Ore.

Regulations & Taxes