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

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

Cassetto fiscale: new documents and tracked service of notices– July 2026

Assessments using the «Radar» system: benchmarking and the taxpayer’s safeguards– July 2026

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

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

Companies, accounts and reorganisations

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: incorporation, governance and the impact report– July 2026

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

Direct taxes and tax returns

Dormant companies in the 2026 REDDITI return– July 2026

The new consolidated income tax act– July 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

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

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