On 20 October 2022 the long-awaited Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts was issued. Two are the macro-topics […]
The Court of Cassation, Tax Section, with judgment 25698/2022, affirmed the principle of law by which resident natural persons are also credited for taxes paid abroad […]
With the judgment n. 3325/2022, the Court of Cassation has confirmed the responsibility of the crime of fraudulent declaration through the use of invoices or other […]