STS

Article 24-bis of the TUIR provides for the possibility for taxpayers who transfer their tax residence to Italy to apply a flat-rate substitute tax of € […]

With article 24-ter of TUIR, introduced by law no. 145 (budget law 2019), an option has been conceived for the application of a substitute tax on […]

The Council of Ministers has approved, in final examination, a legislative decree implementing Directive (EU) 2017/1371, relating to the fight against fraud which harms the Union’s […]

In order to constitute the crime of money laundering  does not matter  the lawful or unlawful nature of the conduct, but the purpose of hiding the […]