July 2025 – According to the First Instance Tax Court of Milan, in order to benefit from the exemption provided by the Internationalization Decree for inbound workers, it is not necessary to demonstrate a discontinuity between the work performed abroad during the secondment and the work performed in Italy after repatriation.
Tax Law – Employment income earned by a non-resident – Taxation of income not produced in Italian territory –Taxation Treaty between Italy and Germany – Verification of actual working days in the contracting state – Burden of specific challenge. Second Instance Tax Court of Abruzzo, Section 7, Judgment No. 22/2025.
January 2025 – According to the Second Instance Tax Court of Abruzzo, for the purposes of the Taxation Treaty between Italy and Germany, in order to determine the contracting state entitled to tax, it is necessary to verify the actual working days performed in Italy or abroad.
Tax Law – VAT Refund – Legitimation of the transferee to file a refund claim – Impossibility of recovering the tax due to the transferor’s insolvency. Second Instance Tax Court of Lombardy, Section 25, Judgment No. 2273/2024.
August 2024 – According to the Tax Justice Court of Lombardy, the transferee is entitled to request to the Tax Authority a refund of the VAT unduly charged by the supplier, based on the impossibility of recovering the tax from this latter due to its insolvency, as demonstrated by the initiation of composition with creditors proceedings (concordato preventivo) before the conditions for the refund had arisen.
Tax Law – Withholding taxes on interest paid to a foreign affiliated company – Interest and Royalties Directive and Double Taxation Treaties. Cassazione, tax section, Ruling of 6.11.2023 no 30900.
November 2023 – According to the Supreme Court, on the subject of refund for exemption from withholding taxes on interest paid to a foreign affiliate company, the condition preventing the exemption referred to in art. 26-quater, c. 3, no. 5, does not apply when the financing contract, even without a term, contains a provision according to which the repayment of the capital must take place at the first request of the lender.
Tax Law – Dividends distributed to mutual investment funds resident in the EU – Subject to withholding tax – Discrimination. Pescara first Instance Tax Court of Justice, Section. II, sentence. 2.10.2023, n. 550.
October 2023 – The First Instance Tax Court of Justice of Pescara states that the provision of exemption from IRES only for UCIs resident in Italy and not also for SICAVs resident in the EU, contrasts with the freedom of movement of capital referred to in art. . 63 TFEU.
Tax Law – Income from employment paid to a foreign resident for activities carried out in different states – Art. 15 of Double Taxation Treaty between Italy and Germany – Taxation in Italy implies the calculation of the actual period in which the activity is carried out in Italy. Court of cassation, Tax Section, Rulings 25.9.2023 nos. 27278, 27287 and 27292.
Semptember 2023 – The Supreme Court establishes that, for the purposes of taxation of non-resident employees, compliance with art. 15 of the Convention against double taxation requires the timely verification of the days of actual activity carried out in the territory of the State.
Tax Law – Refunds of excessive VAT- Guarantee costs – Refund obligation in favor of the taxpayer – Applicable statute of limitations. Court of cassation, Tax Section, Ord. ruling no. 13.7.2023 n. 20024.
July 2023 -The Supreme Court confirms that, in the event of a request for reimbursement of the VAT surplus, the Administration is required to reimburse the cost of the surety fees even in the absence of a formal assessment activity.