Come noto, dal 1 luglio 2021, per effetto delle modifiche apportate dall’art. 2 della Direttiva 2017/2455 alla Direttiva 2006/112/CE, è entrato in vigore il nuovo regime speciale One Stop Shop (c.d. regime OSS), il quale ha il pregio di semplificare gli adempimenti per l’assolvimento dell’imposta sulle vendite online di beni e/o prestazioni di servizi, effettuate […]
Nella recente Sentenza n. 7615 del 2022, depositata in data 3 marzo 2022, la Suprema Corte di Cassazione, Sezione Penale, analizzando il reato di cui all’art. 10 quater del D. Lgs n. 74 del 2000, ha affermato che nell’ordinamento italiano sussiste una dicotomia tra credito d’imposta inesistente e non spettante. Sul punto il nostro studio […]
10 mesi ago
Questo sito utilizza cookie propri e di terze parti per fini statistici e per facilitare la navigazione. Proseguendo nella navigazione se ne accetta l'utilizzo. Privacy & Cookie PolicyAccetto
Privacy & Cookies Policy
Privacy Overview
This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are as essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.
This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are as essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.