More and more companies want to implement its sustainability strategy to generate economic value. With the entry into force in January 2017 of Legislative Decree no. […]
In some documents of practice (Resolution No. 72/E/2016, Question 956-39/2018, No. 903-47/2018), the Revenue Agency has assimilated cryptocurrencies as well as ICO (903-47/2018) to foreign currencies. […]
In Directive no. 2006/112, Article 14-bis was introduced, which dealt with two specific cases when digital platforms (Marketplace) are involved in online sales. The objective pursued […]
For the qualification of the various types of Telecommunications, Broadcasting and Electronic services, the Italian Revenue Agency issued at the time the Ministerial Circular n. 22/E/2016. […]