Mariacristina Scarpa

Baker McKenzie


Results 1 to 5 of 14

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…

Pamela Floriani

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…

Eliška Komínková, Adam R. Peacock, Ana Royuela

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…

Giulia Bettarini, Gianluca Ducci

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…

Giulia Bettarini