8 Apr 2025 | Events, News
In “Corriere Tributario” no. 4 of 2025, Pierpaolo Maspes and Raffaele Corso analyse the issue of the reduction of the VAT taxable base made by the supplier after the termination of the contract is activated by the supplier itself. In particular, the...
3 Mar 2025 | Uncategorized
In “Corriere Tributario” no. 3 of 2024, Pierpaolo Maspes and Raffaele Corso analyze the Revenue Agency’s response to ruling no. 210/2024, which addresses the relationship between the split payment discipline and the right to reduce the taxable base....
30 Jan 2025 | Events, News
In Il Fisco no. 6/2025, Pierpaolo Maspes revisits the topic of VAT regulations concerning secondments, delving into the concrete effects of the repeal provision under Article 16-ter of Decree-Law no. 131 of 2024. He examines these effects in light of the labor and tax...
24 Jan 2025 | Events, News
Alessandro Muradore takes part as teacher at 2024/2025 edition of the new Master’s Degree in accounting and corporate taxation, II level’s Master, organized by Bicocca University in Milan. The program consists of various modules: Accounting, Corporate Income,...
21 Jan 2025 | Events, News
In Il Fisco no. 4/2025, an in-depth analysis is provided on the rules concerning the “capital contribution” granted to taxpayers who participated in the R&D tax credit amnesty, introduced by the 2025 Budget Law. Diego Avolio’s commentary focuses on several...
20 Jan 2025 | Events, News
Carlo Sanna take part as teacher in the 2024-2025 edition of the Master’s program in Corporate Tax Law organized by Bocconi University in Milan. During the session, conducted jointly with Dr. Alberto Trabucchi, co-director general of Assonime, the main topics...
15 Jan 2025 | Events, News
Alessandro Muradore is among the lecturer in the 2024-2025 edition of the Master in Tax Law, Accounting and Tax Planning, at the LUISS Business School. During today’s lecture, 15 January 2025, the topic of ‘Losses on Receivables’ is explored.
2 Dec 2024 | Events, News
With Resolution no. 1/E of 3 January 2022, the Italian Revenue Agency expressed the opinion that the bi-directional cash-settlements that accrue in relation to derivative finance contracts having the price of electricity as an underlying commodity are subject to VAT,...
28 Nov 2024 | Events, News
Our members, Pierpaolo Maspes and Raffaele Corso, will take part in the Study Conference ‘The VAT Directive: Trusting is Good, but Not Trusting is Better?’, organised by the Department of Law and Economics of Productive Activities of the University of Rome La...
14 Oct 2024 | Events, News
Tomorrow, Tuesday 15 October 2024, Carlo Sanna will participate as a speaker in the webinar, organised by Paradigma, aimed at analysing the main accounting and tax aspects related to the adoption of IAS/IFRS. The topics addressed will be those related to the tax...
