6 September 2023

SPECIAL VOLUNTARY CORRECTION PROCEDURE

In brief Article 1(174) et seq. of Italian Law 197/2022, amended by Italian Decree Law 34/2023, allows taxpayers to remove certain tax return infringements committed up to 31 December 2021 by the deadline of 30 ...

23 March 2023

CORRECTION OF FORMAL BREACHES

In brief Italian Law 197/2022, paragraphs 166-173, includes a provision for the rectification of formal errors and irregularities committed up to 31 October 2022. Under Article 1(166) of Italian Law 197/2022, ...

10 March 2023

HYBRID WORK: A RESOURCE FOR PROFESSIONAL FIRMS

One piece of data we have had to deal with from 2020 onwards is a decided change of mentality regarding our approach to work. More and more people who were initially forced to work from home, and then had the op...