L’Agenzia delle Dogane e dei Monopoli (ADM) ha appena pubblicato la Circolare n. 18/2025, che recepisce la storica Sentenza n. 93/2025 della Corte Costituzionale — e potrebbe cambiare il modo in cui vengono trattate le violazioni del pagamento dell’IVA all’importazione.

Lo studio ha recentemente portato a termine con successo un articolato progetto di consulenza contabile e fiscale, con focus sulla corretta gestione dell’IVA all’interno del sistema contabile Netsuite.
L’intervento si è inserito in un contesto di crescente attenzione alla compliance fiscale, rispondendo all’esigenza del cliente di rafforzare l’affidabilità dei propri dati contabili e delle dichiarazioni IVA.

Who Is Entitled to Receive Dividends?

Dividends are the company’s share of earnings after tax distributed to each shareholder. The right to receive dividends arises from the shareholder’s position at the time of the dividend distribution resolution, unless otherwise specified in the company’s bylaws.

Taxation Principles: partnerships and corporations (art. 89 TUIR)

Firmalex  was proud to take part, as always, in the GMNI 2025 European Regional Meeting in Copenhagen, Denmark, represented by our managing partners Roberto Ammendola and Fabio Alesi.

From 2024 onwards, Decree No. 192/2024 brings a significant change to how capital grants (e.g. for investments or boosting equity) are taxed in Italy.

The Government has approved a Decree containing the reduction of the VAT rate applicable to the sale of works of art, bringing it from 22% to 5%.

Decree Law No. 84 of June 17, 2025, has been published in the Official Gazette, bringing important updates for those who need to make tax payments.

Is Your Business Ready for the 2025 Catastrophe Insurance Deadline?

Are you a repatriated worker ?
A key 2025 tax update might interest you.