Publications in "Il Sole 24 Ore"

Publications in Il Sole 24 Ore

Consult our publications in Il Sole 24 Ore, La Settimana Fiscale and other legal journals.

The sun 24 hours Expert answers News Tabloid Tax Week VAT form

How to deduct VAT on invoices received in 2023, but not yet registered

4 April 2024The sun 24 hours, VAT form

While waiting for the VAT tax reform, for 2023 invoices, the last chance of deduction lies in the 2024 VAT form. Then, the supplement in favor is only possible due to a mere error For invoices received, but not registered, in 2023, still due last year, it is possible to deduct the relevant VAT only with the 2024 annual VAT form, relating to 2023, expiring...

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Failure to deduct shell companies contrary to the EU VAT directive

2 April 2024The sun 24 hours, VAT form

The supplementary measures are underway to restore the annual credits lost after three years of being a shell company

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When the reduced VAT for hotel services applies according to the EU directive

15 March 2024The sun 24 hours, VAT form

Reduced VAT for hotel services with clear conditions and in compliance with the principle of fiscal neutrality compared to similar services, but not in compliance

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Telefisco Special 2024 – The Expert Answers

12 February 2024The sun 24 hours

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In 2024, again Law 398/1991 for pro loco and non-commercial entities

1 February 2024The sun 24 hours, VAT form

VAT and Ires flat rate regime not only for ASDs and SSDs, but also for pro loco, non-commercial entities and cultural associations.

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In 2024, again Law 398/1991 for pro loco and non-commercial entities

1 February 2024The sun 24 hours, VAT form

VAT and Ires flat rate regime not only for ASDs and SSDs, but also for pro loco, non-commercial entities and cultural associations.

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Telematic procedure for the communication of termination of the role of custodian of accounting records

22 December 2023The sun 24 hours

The possibility to unsubscribe from custodians of former customers who have not sent the AA7/10 or AA9/12 form is now available.

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Payments also tracked for the deduction of school expenses

22 December 2023The sun 24 hours

As an alternative to paper copies of the transaction, it is also possible to prove the payment by making a note on the invoice, tax receipt or commercial document.

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Tax reform: from 2024, possible postponement of the payment of withholding taxes for small amounts

21 December 2023The sun 24 hours

There is also news for the deadlines for the 4% withholding tax, for reduced amounts, for condominiums.

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Forecast not possible to increase the 2023 VAT advance, to “consume” expiring construction credits

19 December 2023The sun 24 hours

It is not possible to pay more VAT on account, to use any construction credit expiring at the end of the year as compensation in F24.

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