Newsletter periodica sulle questioni fiscali internazionali, a cura della Commissione Taxation di ICC Italia.

Contributions by Members of the Commission:

Avv. Stefano Carmini (Carmini Avvocati Associati)
Avv. Paolo de’ Capitani di Vimercate (Studio Uckmar Associazione Professionale), Chair of the Commission
Dott. Alberto Pluviano (Fieldfisher)
Avv. Giuseppe Zorzi (Chiomenti)

In this number:

• The involvement of managers and employees in the share capital generates financial income as long as their interests coincide with those of the other investors.
• Extended term for VAT reduction notes in the case of settlement agreements, in compliance with the European Union case law.
• Two-way/one-way compensation mechanism for producer of energy from renewable sources. Abstract from the ICC Italia Webinar on Windfall Profit Taxation and the Energy Sector (20 July 2023)
• The 2022 and 2023 Italian windfall profit (?) tax(es) on the energy sector: lessons to be learned Abstract from the ICC Italia Webinar on Windfall Profit Taxation and the Energy Sector (20 July 2023)
• OECD Public Consultation on Pillar One – Amount B
• The new Italian windfall tax on banks