Enhancement of ACE 2021 – DL Support Bis
Art. 19 del DL 73/2021 (c.d. Support bis) contains a specific provision aimed at enhancing the effect of ACE for the exercise 2021.
Request the application of the Mother-Daughter directive
Directive 96/2011 / EU (the so-called mother-daughter directive) provides a particularly advantageous regime for companies “mothers” who receive dividends from companies “daughters” resident in an EU member state other than that of residence of the “mother”.
Conventions against double taxation and transparent subjects
The conventions against double taxation have a fundamental role but often problems arise regarding their applicability when one of the parties involved in an international transaction is to be considered transparent.
Policy abroad and revocation of mandate to resident intermediary
Insurance companies operating under the freedom to provide services (LPS) in Italy they can grant the mandate to act as withholding agent to a financial intermediary resident in Italy. But what happens if the mandate is revoked?
Request the application of the treaties against double taxation
Double taxation treaties are treaties that normally only involve two states and provide specific rules on which state is entitled to tax income in all those situations where this income is linked to both states.
Sending Mandatory Communications – authentication via SPID or CIE
The sending of the mandatory VARDATORI communications, UNILAV, UNIURG, UNISOMM must necessarily be done through access with credentials SPID O YOU
From 1°March SPID CIE and CNS open their doors to all PA sites
SPID, Electronic identity card and national services card. From 1 March these will be the three keys that citizens will be able to use to access the telematic services of the Revenue Agency. In line with the provisions of the Simplification Decree (DL n. 76/2020), indeed, from 1 March it will no longer be possible to obtain Fisconline credentials, that is, those of the Agency, and in the next few months those already in use will be gradually phased out. It will therefore be necessary to have one of the three methods of identification and authentication, SPID, CIE about the CNS, recognized for the online services of all public administrations and which can already be used to access the revenue services. All the ways to get Spid are available on the site
Provision of 29/04/2019
Approval of the insurance tax reporting form due on premiums and accessories collected in the expired annual year, provided for by the article 9 of the law 29 October 1961, n. 1216, as well as the relative instructions and technical specifications for the telematic transmission of the data contained in the model
Covid-19 Note
IMPACT OF MORTGAGES ON MORTGAGES ON THE FINANCIAL VULNERABILITY OF HOUSEHOLDS
Legitimate heirs as beneficiaries of a life policy
The United Sections Court of Cassation recently intervened to eliminate some doubts that arose in the event that the beneficiaries of the life insurance policy were generically identified as “legitimate heirs” of the insured.
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