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European Union: CJEU criterion on certain disputes arising from supply chain transactions

European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…

María Antonia Azpeitía, Krzysztof Flis, Eliška Komínková, Adam R. Peacock, Ana Royuela, Ariane Schaaf

Italy: Tax authorities rule on VAT and income taxes on utility tokens and mining activity

Italy - November 15 2022 The Italian tax authorities (ITA) have recently issued important indications on the treatment of VAT and income taxes applicable to the supply of…

Francesco Pisciotta, Ana Royuela

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…

Mariacristina Scarpa