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Batini Colombo Saottini
 
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Italy
By Batini Colombo Saottinis' Tax Team
A tax allowance for hiring at indefinite time has been introduced, but at the same time the allowance foreseen in cases of hiring of long-time unemployed people has been revoked.
By Batini Colombo Saottinis' Tax Team
The Legislative Decree 175/2014 has been published on the Italian Official Gazette nr. n. 277/2014, bringing the first important fiscal simplifications foreseen by the Law 23/2014.
By Batini Colombo Saottinis' Tax Team
With this Update we analyse the most important changes made to the corporate shares and share capital rules.
By Batini Colombo Saottinis' Tax Team
The European Court of Justice has confirmed that in case of missed physical introduction of the goods in a VAT consignment, VAT at importation is not due if the same has already been paid.
By Batini Colombo Saottinis' Tax Team
The proof of the exportation is given by the message "exit result" that the Custom Office sends to the exporter to be registered in the data base of the Customs Informative System.
By Batini Colombo Saottinis' Tax Team
With regards to goods in process within the EU, several are aspects that enterprises and manufacturers should consider to correctly frame the operations for VAT.
By Batini Colombo Saottinis' Tax Team
The Ministry of Economy Decree, effective from February 24th, has modified the list of territories with a privileged tax regimen, excluding San Marino.
By Batini Colombo Saottinis' HR Team
The Law Decree nr. 145 dated 23 December 2013, containing "Urgent measures to start the plan "Destination Italy", has been published on the Official Gazette nr. 300 dated December 23rd 2013.
By Batini Colombo Saottinis' Tax Team
With Ministry Decree dated 12.12.2013, published on the Official Gazette on 13.12.2013 nr. 292, the legal interest rate set by article 1284 of the Italian Civil Code has been decreased from 2,5% to 1% on a year basis.
By Batini Colombo Saottinis' Tax Team
The constant attention of the Italian Tax Administration for exchanges made with operators established in the so called "black-listed" countries and the difficulty, for the tax payer, to obtain the disapplication of the rules enforcing the non-deductibility of those costs, make the discipline foreseen by article 110, paragraph 10 of the Republic Presidential Decree nr. 917 dated December 22nd 1986 a recurrent theme of tax assessments and particularly sensitive for those companies working with fo
By Batini Colombo Saottinis' Tax Team
With a recent ruling the European Court of Justice has stated that goods’ warehousing services can be included in those pertaining buildings when a specified portion of the of the warehouse is allocated to the exclusive use of the purchaser.
By Batini Colombo Saottinis' Tax Team
A summary of the procedures and fulfilments compulsory for those exchanges made in the "interim" period crossing the date of admittance.
By Batini Colombo Saottinis' HR Team
Starting from July 1st 2013 Croatia joined the European Union, becoming the 28th Member State.
By Batini Colombo Saottinis' Tax Team
The national law receiving the EU Directive nr. 2010/45 has extended the obligation of invoicing to exchanges not subject to VAT for lack of the territorial principle.
By Batini Colombo Saottinis' Tax Team
The Italian Tax Agency has recently disclosed its approach on the elements that sellers have available to prove the actual physical transfer of goods to the member state of the purchaser.