ApprofondimentiCircolariMemorandum N. 46 Dec. 2, 2024 The tax regime of gifts – Income tax, IRAP and VAT2 December 2024
ApprofondimentiCircolariMemorandum N. 44 Nov. 25, 2024 Disaster and catastrophic event insurance25 November 2024
ApprofondimentiCircolariMemorandum N. 42 Nov. 19, 2024 NIS Directive 2 and Cybersecurity: compliance for companies19 November 2024
ApprofondimentiCircolariMemorandum N. 40 Oct. 23, 2024 New restrictions on abbreviated, micro and consolidated financial statements23 October 2024
ApprofondimentiCircolariMemorandum N. 39 Oct. 22, 2024 Procedure for the amnesty of the omission of prior communication – ‘INDUSTRY 4.0’ investments22 October 2024
ApprofondimentiCircolariMemorandum N. 38 Sept. 24, 2024 Proof of delivery of goods within the EU24 September 2024
ApprofondimentiCircolariMemorandum N. 36 Sept. 11, 2024 Reform of tax penalties – News of Legislative Decree No. 87 of 14.6.202411 September 2024
ApprofondimentiCircolariMemorandum N. 35 Sept. 5, 2024 Sponsorship bonus – Extension for the period Aug. 10, 2024 – Nov. 15, 20245 September 2024
ApprofondimentiCircolariMemorandum N. 33 July 24, 2024 – Contribution to the Competition Supervisor 202424 July 2024
ApprofondimentiCircolariMemorandum N. 32 July 5, 2024 Decreasing VAT variations in institutions governed by the Business Crisis and Insolvency Code5 July 2024
ApprofondimentiCircolariMemorandum N. 31 June 20, 2024 Suspension of offsetting 4.0 investment tax credits and RS20 June 2024
ApprofondimentiCircolariMemorandum N. 29 June 11, 2024 Sponsorship bonus 2023 – Application11 June 2024