Italy

On 12 August 2026, the Italian legislature formally enacted Legislative Decree No. 149/2026, a pivotal reform that restructures the entire architecture of the tax justice system and delineates the status, guarantees, incompatibilities, and disciplinary responsibilities of tax magistrates. The decree introduces a professionally qualified judge integrated into a national role, thereby replacing the previous fragmented […]

On 12 August 2026, the Italian Official Gazette published a pivotal legislative decree that introduces a foundational element for the ongoing reform of the tax and administrative framework governing local and territorial authorities. The decree establishes new regulatory parameters for the allocation of fiscal competencies between central state entities and peripheral public bodies, aiming to

On August 7, 2026, the Italian Revenue Agency (Agenzia delle Entrate) published Circular No. 7/2026, providing authoritative guidance on the application of value-added tax VAT and regional tax on productive activities IAR exemptions to amateur sports entities operating within Italy’s non-profit framework. The circular is issued in a regulatory context characterized by heightened scrutiny of

On August 6, 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Circular No. 6/2026, delivering comprehensive clarifications on the newly established collaborative compliance framework and highlighting recent innovations within Italy’s ongoing fiscal reform agenda. This document emerges at a pivotal moment, as Italy integrates recommendations from the Organisation for Economic Co-operation and Development OECD

The Italian Revenue Authority recently released its monthly tax revenue bulletin for June 2026, providing updated figures on national fiscal performance. The bulletin, published by the Department of Finance within the Ministry of Economy and Finance, tracks national tax receipts and serves as a critical benchmark for Italy’s budgetary trajectory. Semi-annual and monthly data collections