Tax Observatory · Archive

The Observatory, topic by topic.

The archive of the Tax Observatory, organised by topic: court decisions, official practice and legislative developments, selected and rewritten in plain language by the firm. The archive grows every week.

Tax assessment and tax litigation

Assessments using the «Radar» system: benchmarking and safeguards for the taxpayer– 22 July 2026

Rottamazione-quinquies: with ContiTu you choose which notices to settle– 21 July 2026

Service of a tax collection notice is valid without a second registered letter– 21 July 2026

Off-the-books profits of companies: the presumption of distribution to shareholders– 17 July 2026

Companies and corporate reorganisations

The società benefit: a status, not a new type of company (guide of the month)– July 2026

Full carry-forward of tax losses: when a company genuinely starts a new business activity– 18 July 2026

Contributing shareholdings under the controlled realisation regime: art. 177 TUIR– July 2026

Financial statements and audit

New OIC 5: the criteria for liquidation accounts change– 22 July 2026

A first statutory audit engagement: preliminary checks and planning the work– July 2026

Employment, tax returns and deadlines

Rent arrears after eviction for non-payment: how they are taxed– 22 July 2026

Sale of building land by private individuals: capital gain and deductible costs– 22 July 2026

Allowance days and unpaid absences: the payroll rules– 18 July 2026

Summer tax suspensions 2026: payments, avvisi bonari (informal settlement notices), assessments and litigation– 17 July 2026

European and international taxation

ViDA: European e-invoicing and the timetable for businesses– July 2026

CBAM: the carbon border mechanism and importers’ obligations– July 2026

DAC8: the exchange of information on crypto-assets– July 2026

HOW TO READ THESE PAGES
Each note is a summary meant to give you your bearings, not an opinion: it frames the issue and says who it concerns. When the subject touches your own situation, the next step is a check with the firm.

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The contents published on this page are purely indicative and are provided for information and educational purposes. They are based on general information updated to the date of publication and do not take account of the specific features of the individual case, of extensions, suspensions, special regimes or subsequent legislative changes.

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