The Observatory, topic by topic.

The Tax Observatory archive, organised by topic: judgments, administrative guidance and legislative developments selected and rewritten in plain language by the firm. The archive grows every week.

Assessment, collection and litigation

Does an amending return in the taxpayer’s favour, filed after the notice of irregularity, save you from the collection notice?– September 2026

Rottamazione-quinquies: no grace period for the second instalment due on 30 September– September 2026

Accertamento con adesione and conciliazione do not fix the evaded tax: when the criminal court may redetermine it– September 2026

Omitted VAT return: the Agenzia computes the tax without an assessment– August 2026

Partial autotutela: is it a fresh, separately challengeable assessment?– August 2026

Unpaid VAT: does an instalment plan rule out the offence?– August 2026

Company struck off: who can challenge the tax assessment after five years?– August 2026

Service of a tax demand: specific challenge and proper reasons– August 2026

Shareholder loans and the presumption of unrecorded revenue– August 2026

Assessment signed before the sixty-day period from the pvc: unlawful– August 2026

Sale of a business in fraud of the tax authorities: unlimited liability for the buyer– July 2026

Reconstructing revenue: the limits of the analytical-inductive assessment– July 2026

Parallel books: when informal records become evidence– July 2026

Composizione negoziata: handling tax debts– July 2026

The cassetto fiscale: more documents online and tracked service of notices– July 2026

«Radar» assessments: data matching and the taxpayer’s safeguards– July 2026

Rottamazione-quinquies: choosing which demands to settle with ContiTu– July 2026

Service of a tax demand valid without the second registered letter– July 2026

Companies, accounts and reorganisations

Carried interest: when the manager’s return is investment income or other income– August 2026

Capital gains: no more spreading on operating assets from 2026– July 2026

Static holding companies and retained dividends: the line between a lawful choice and abuse– July 2026

Judicial liquidation: tax debts and the public prosecutor’s initiative– July 2026

The società benefit — Observatory– July 2026

The new OIC 5: the criteria for liquidation accounts– July 2026

Direct taxes and tax returns

Short-term rentals: the entrepreneurship threshold drops to two properties– August 2026

IRAP and professional partnerships: the tax is not automatic– July 2026

Dormant companies in the 2026 REDDITI return– July 2026

The new consolidated income tax act– July 2026

VAT and compliance

Stamp duty on electronic invoices: List B can be corrected until 10 September– September 2026

Daily takings by software solution: twelve hours without a connection and the till stops– August 2026

POS terminals and electronic cash registers: the 5 per cent tolerance does not cover failure to link– August 2026

Input VAT: more time, and a new rule for year-end invoices– August 2026

Electronic retail receipts: what the omnibus decree actually says– August 2026

Property and individuals

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

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

European taxation

Digital VAT reporting: recapitulative statements end on 1 July 2030– August 2026

Call-off stock: last dispatch on 30 June 2028, the regime closes in 2029– August 2026

EU e-commerce: how the EUR 10,000 place-of-supply threshold changes in 2027– August 2026

Excise duties: the guarantee waiver gives way to SOAC status– August 2026

CBAM: the 50-tonne threshold and the new monitoring function in the register– August 2026

Origin of goods: whoever declares it must be able to prove it– August 2026

The ViDA package: e-invoicing and digital reporting in EU VAT– July 2026

Employment and social security

Sports volunteers: the reimbursement is not income, but it eats into the €15,000 allowance– August 2026

The INPS Guarantee Fund: unpaid TFR and final wages where the employer is insolvent– August 2026

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