Since the 1st of January 2019 in Italy VAT subjects have the legal obligation to issue electronic invoices. This innovative invoice has to be issued for all the sales of goods and services made by VAT subject are resident, settle in or recognized in Italy.
As retail leasing continues to evolve, real estate investment trust (REIT) landlords, retail tenants and the business / advisory teams on both sides will want to ensure that REIT issues are surfaced and negotiated before the lease is signed
The equity securities deposited by the Banca Privada de Andorra (BPA) in the Credit Suisse entity, which were blocked due to the intervention of the entity in 2015, may be repatriated to the Principality shortly.
With the new law 1943 of 2018 in article 43, the private pacts for setting lower prices than the real and commercial value as well as the cash payments in the acts of sale of real estate are put on hold.