With reference to the public consultation related to the draft of the circular letter of the Revenue Agency, which provides clarifications on the so-called “incremental flat tax” introduced by the 2023 Budget Law, the ODCEC of Rome submitted to the Revenue Agency a document containing comments and proposals for amendments drawn up by the Commission “Direct taxes – Labor and land income” chaired by Francesco delli Falconi.
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

