by A&P, Fabrizio Ricci | 28 May, 2026 | No Catgory
Decision no. 50/1/2026 of the Bergamo First-Instance Tax Court addresses the application of the general anti-abuse rule to share contributions carried out under the controlled realisation regime pursuant to Article 177(2) of the TUIR. The ruling raises critical issues...
by A&P, Fabrizio Ricci, Valentina Sanchi | 5 Mar, 2026 | No Catgory
The General Court of the European Union holds that the right to deduct VAT must be exercised in the period in which it arises, even if the invoice is received in the following year, provided that it is obtained before the deadline for filing the annual VAT return....
