Tax justice statistical data show that during last year (2016) the amount of “pending litigations” is considerably lowered with respect to 2015. In details, the most relevant decrease concerns “small value” tax litigations.

In 2010, the legal concept of the criminal liability of legal persons or corporate criminal liability entered into force for the first time in the Spanish legal system, even though its regulation was quite summary.

The Italian legislator has finally removed the VAT legislation gap between Italy and the most part of the EU countries. The new Italian VAT regime arise from a specific option rendered by the EU legislation since 1979.

Frequently the European headquarters that own directly a company based in Italy asked “why the balance sheet is not ready?”.

A special tax regime has been introduced in Italy, effective from January 1, 2017, in favour of high net worth individuals who decide to move in Italy and meet specific conditions