Contributions of qualified minority interests made after 31 December 2024 are subject to the provisions of Article 177, paragraph 2-bis, of the Consolidated Income Tax Act, as amended by Article 17 of Legislative Decree 192/2024. Under the new rules, the transferee company must be owned solely by the transferor or, if the transferor is a [...]

In the case of incorrect invoices issued to a nontaxable person, the issuer is not liable for VAT even if he has issued further incorrect tax documents also to taxable persons. At the same time, determining the share of invoices will have to be done by estimation, the criteria for which will be inferred from [...]