Mariacristina Scarpa
Baker McKenzie
Articles
Italy: News on the VAT treatment of medical services
Italy - July 15 2022 Law Decree No. 73 dated 21 June 2022 (so-called "simplifications decree") introduced some significant amendments to the VAT regime applicable…
EU: VAT impact of transfer pricing adjustments
European Union - June 17 2022 The transfer prices charged between related parties are under scrutiny in many jurisdictions worldwide. While companies typically consider transfer…
European Union: The EU approach on the concept of intervention of the VAT fixed establishment with specific focus on Italian and Czech approach and latest developments
European Union - February 19 2021 This article outlines the main features of the concept of intervention of the VAT fixed establishment (FE) at EU level with a specific focus…
Eliška Komínková, Francesco Pisciotta, Michele Santocchini, Giulia Trabattoni
Italy introduces new marketplace reporting requirements for distance sales facilitated through electronic interfaces
European Union, Italy - November 29 2019 On 31 July 2019, the Italian Tax Authorities (ITA) issued Regulation No. 660061, providing implementing rules with respect to: The electronic…
Clarifications on VAT Unit rules
United Kingdom - June 22 2017 In relation to previous announcements related to VAT Unit rules (New VAT Group starting from 1 January 2018), there is now an update. Unofficially…
