In issue no. 21/2026 of the journal Il Fisco, Diego Avolio and Carlo Sanna examine the practical and operational aspects arising from the “new” rules governing the correction of accounting errors, as amended by Legislative Decree No. 192/2025.
Ultime Notizie
- Carlo Sanna and Claudio Romanelli examine, in “La Gestione Straordinaria delle Imprese”, certain aspects concerning the deductibility, for industrial companies, of negative fair value adjustments on derivatives, in light of the recent clarifications provided by the Italian Revenue Agency in response to ruling request No. 122/2026.
- SCGT – “Best law firms of the year 2026” Award
- “Ad hoc procedures for monitoring accounting errors”
- SCGT – “Best law firms of the year 2025” reward
- Reductions of the VAT taxable base: a termination is forever! / Corriere Tributario 4/2025