Italy

On 25 September 2026, during the Telefisco special event organized by Il Sole 24 Ore in collaboration with the CNDCEC, the President of the National Council of Chartered Accountants, Elbano de Nuccio, presented a set of concrete proposals aimed at simplifying tax return obligations and introducing a summer filing pause. The proposals were discussed at

On 24 September 2026, the highly anticipated Telefisco special event, organized by Il Sole 24 Ore in partnership with the National Council of Chartered Accountants (CNDCEC), will take place from 9:00 to 13:00. The event convenes the most senior figures in Italian tax policy and administration, including Deputy Minister of Economy and Finance Maurizio Leo,

Effective 22 September 2026, the Italian Revenue Agency (Agenzia delle Entrate – AdE) has approved an extension of office opening hours across its territorial network, following a formal request from the National Council of Chartered Accountants (CNDCEC). President Elbano de Nuccio highlighted the achievement as a direct result of constructive institutional dialogue between the profession

On 21 September 2026, the Italian Supreme Court of Cassation published Ordinance No. 23607/2026, clarifying the VAT treatment of recreational boat tours that bundle maritime transport with entertainment services. The ruling addresses a longstanding ambiguity in the application of the reduced VAT rate (typically 10%) for passenger transport under Article 124 of the EU VAT

On 21 September 2026, the Italian Revenue Agency (Agenzia delle Entrate) published Circular 6/E, implementing the provisions of Legislative Decree No. 221/2023. This circular fundamentally redesigns the Tax Control Framework, the system through which enterprises identify, measure, and manage their tax risk. The measure marks a significant evolution in the relationship between the State and

On 21 September 2026, the National Council of Chartered Accountants (CNDCEC) and the Italian Revenue Agency (Agenzia delle Entrate) jointly released a comprehensive operational guide for the Biennial Preventive Agreement (Concordato Preventivo Biennale – CPB) covering the 2026–2027 biennium. The guide serves as an authoritative reference for both first-time applicants and taxpayers who adhered to

On 17 September 2026, the Italian Government published Decree-Law No. 162/2026 in the Official Gazette (General Series No. 216), introducing urgent measures to mitigate the impact of high energy costs on households, motorists, hauliers, and cross-border workers. The decree encompasses three main pillars: a broad exemption from the annual car tax (bollo auto) for most

The European Court of Justice (ECJ) delivered a landmark judgment on 18 September 2026 in Case C-197/2025, interpreting Article 9 of Council Directive 2008/7/EC on indirect taxes on the raising of capital. The case concerned a Member State that imposed a registration duty on the transformation of a public limited company (SA) into a private

On 17 September 2026, the Italian Revenue Agency issued Ruling No. 175/2026 clarifying the VAT treatment of “private cage” services within data centers. The ruling establishes that when a client obtains exclusive use of a physically delimited space within an Italian data center along with ancillary services such as power supply, cooling, interconnection, and security,

The Italian Supreme Court of Cassation, in Ordinance No. 24972 dated 3 September 2026, upheld financial penalties against an Italian citizen who failed to complete the RW section of the annual tax return (Modello Redditi) disclosing foreign financial assets. The taxpayer, resident in San Marino, argued that her permanent residence permit issued by San Marino