{"id":4809,"date":"2025-01-30T10:35:35","date_gmt":"2025-01-30T10:35:35","guid":{"rendered":"https:\/\/ciccioriccioassociati.com\/?p=4809"},"modified":"2025-01-30T10:35:35","modified_gmt":"2025-01-30T10:35:35","slug":"international-tax-focus-december-2024","status":"publish","type":"post","link":"https:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-december-2024\/","title":{"rendered":"INTERNATIONAL TAX FOCUS \u2013 DECEMBER 2024"},"content":{"rendered":"

1. The Italian Tax Authorities issues clarifications on the new tax residency rules<\/h2>\n

With the Circular Letter no. 20\/2024 the Italian Tax Authorities examined the amendments made by Legislative Decree no. 209\/2023 to the Italian rules aimed at establishing the tax residence residence of individuals and legal entities, which are effective as of fiscal year 2024.
\nOn the residence of individuals, it is confirmed that the four connecting criteria (civil residence, domicile, physical presence and civil registration) are alternative to each other. It was also clarified that, in order to ascertain whether or not an individual has met one of the above-mentioned criteria for the most part of the relevant fiscal year also non-consecutive periods are to be considered relevant.
\nIn addition, the new notion of domicile (which gives precedence to personal and family relationships over economic ones) also includes formalised relationships (e.g. marital or civil union) and personal relationships with a stable character that reflect a deep link with the territory of the State (e.g. cohabiting couples).
\nThe Circular Letter also provides clarifications on the new criteria for defining the residence of companies, linked to the location in Italy of the registered office, the place of effective management or the main ordinary management, the latter associated with the place where the normal functioning of the company and the obligations relating to the ordinary administration of the same are carried out.<\/p>\n

2. New Italy-China tax treaty ratified in Italy<\/h2>\n

The law ratifying the new tax treaty entered into between the People\u2019s Republic of China and Italy was definitively approved on 5 November 2024 by the Italian Parliament. With respect to the previous existing treaty, the main differences affect the following income:
\n\u2022 dividends, for which, in addition to the generic reduced 10% rate withholding, a preferential 5% withholding rate has been provided for by companies that hold<\/p>\n

more than 25% of the capital of the company resident in the other State for a period of at least 365 days;
\n\u2022 interest, for which, in addition to the generic reduced 10% rate withholding, a preferential 8% reduced withholding rate has been introduced for those paid to financial institutions in relation to loans related to investment projects and with a maturity of at least 3 years;
\n\u2022 royalties, for which a differentiation of the rate between royalties for copyrights and fees for the use or concession of use of industrial, commercial or scientific equipment has been provided;
\n\u2022 cases of dual resident companies are to be resolved by a mutual agreement procedure between the competent authorities.<\/p>\n

3. New clarifications on the investment management exemption legislation<\/h2>\n

The Circular Letter no. 23 of 19 November 2024 has provided clarifications on the investment management exemption regime referred to in Art. 162(7-ter) and (9-bis) of the TUIR (containing a presumption that exclude the existence of a permanent establishment of foreign entities that manage investments in Italy on behalf of non-resident vehicles, so-called asset managers).
\nThe circular examines the independence requirements of the asset manager and the investment vehicle and provides operational guidance for the application of the method chosen for determining the remuneration of intra-group services.<\/p>\n

4. Foreign fund proceeds are subject to the separate taxation regime<\/h2>\n

According to ruling no. 229 of 27 November 2024, the amount received by a heir (residing in Italy) from an USA resident deceased as a consequence of the liquidation of a foreign pension fund qualifies as \u201cpensions of all kinds and equivalent allowances\u201d referred to in Art. 49 (2)a) of the TUIR and subject to the separate taxation regime pursuant to Art. 17(3) of the TUIR.<\/p>\n

5. New penalties for intra-community supply of goods<\/h2>\n

Ruling no. 236 of 29 November 2024 analyses the effective date of the new provisions on the deadline for the transport or shipment of goods to another Member State by the buyer in the context of intra-community supplies.
\nArt. 7(1) of Legislative Decree 471\/97, as amended by Legislative Decree no. 87\/2024, provides for a penalty equal to 50% of the VAT due to be comminated to those who carry out intra-community supplies without charging any VAT, if the goods transported or shipped have not arrived in the EU Member State of destination within 90 days of delivery.
\nThis penalty is not applied if, within the following 30 days, the invoice is regularized and the relevant VAT is paid.
\nThe new provision applies to violations committed as of 1 September 2024.<\/p>\n

6. Italy implements the VAT threshold exemption regime<\/h2>\n

Legislative Decree no. 180 of 13 November 2024 (published in the Official Gazette no. 281 of 30 November 2024) introduces the cross-border VAT threshold exemption regime that will apply as of 1 January 2025.
\nLegislative Decree no. 180\/2024 implements the measures contained in the Directive 2020\/285\/EU, which introduces, among other things, simplification measures for small EU economic operators that intend to extend their activities to other Member States.
\nThe internal rule, however, provides for more strict requirement being applicable in Italy only to individuals qualifying as VAT persons.<\/p>\n

7. Ecofin reaches an agreement on VAT measures on digital economy<\/h2>\n

At the Ecofin meeting of 5 November 2024, the Member States reach an agreement on the \u201cViDA\u201d (VAT in the<\/p>\n

Digital Age) package, with a compromise solution on the new VAT rules for the platform economy.
\nThe measures follow the so-called three \u201cpillars\u201d:
\n\u2022 the introduction of new \u201creal-time\u201d digital reporting obligations for cross-border VAT transactions, from 1 July 2030;
\n\u2022 the involvement of platforms in the collection of VAT on short-term accommodation and road passenger transport services;
\n\u2022 the provision of a unified VAT registration system at an European level through the extension of the one-stop shop mechanism.<\/p>\n

8. Directive proposal on the Pillar Two GIR<\/span><\/h2>\n

The EU Commission has recently presented a proposal to amend the Directive on Administrative Cooperation (2011\/16\/EU, the so-called \u201cDAC\u201d) to improve the exchange of tax information on multinational groups.
\nThe proposal for a directive, the so-called \u201cDAC 9\u201d, provides that the declarations on supplementary taxes relating to Pillar Two are collected and shared with an uniform model.<\/p>\n

9. The ECJ rules on the right to deduct VAT when its value is not reported in the invoice<\/h2>\n

In its decision relating to Case C-624\/23 of 21 November 2024, the European Court of Justice affirmed that legislation of a Member State according to which, even in the context of a tax audit:
\n\u2022 the recipient of a VATable supply cannot deduct the tax in the event that the supplier has not registered for the purposes of the tax and has issued invoices that do not have VAT expressly reported;
\n\u2022 the correction of an invoice is precluded if the document concerning a VATable supply does expressly report the relevant VAT tax;
\n\u2022 is compliant with EU law.<\/p>\n

10. EU Commission closes the State aid cases<\/h2>\n

The European Commission has closed the three investigations based on State aid regulation in connection with the tax rulings on transfer pricing granted by Luxembourg to Fiat and Amazon and by the Netherlands to Starbucks.
\nAfter the decisions on these cases have been published by the European Court of Justice, the Commission concluded that the tax rulings did not grant any selective advantages to the above-mentioned companies.<\/p>\n

11. Dutch laws on dividends distributions and reserves deduction found to be against EU Law<\/h2>\n

According to the decision on the case no. C-782\/22 of 7 November 2024 issued by the European Court of Justice, the Dutch legislation in force ratione temporis that provided for:
\n\u2022 a withholding tax to be applied on dividends paid only if the recipient was a non-resident insurance companies;
\n\u2022 a deduction linked to the change in reserves for future payment commitments to policyholders, with a consequent reduction in corporation tax, for resident insurance companies;
\n\u2022 is contrary to EU law (and, specifically, contrasts with the free movement of capital principle referred to in Art. 63 of the TFEU). That restriction has been found to be unlawful because it is not justified by any overriding reason in the public interest.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. The Italian Tax Authorities issues clarifications on the new tax residency rules With the Circular Letter no. 20\/2024 the Italian Tax Authorities examined the amendments made by Legislative Decree no. 209\/2023 to the Italian rules aimed at establishing the tax residence residence of individuals and legal entities, which are … Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":4257,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[174,29],"tags":[],"class_list":["post-4809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ciccioriccio-e-associati-en","category-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"\nINTERNATIONAL TAX FOCUS \u2013 DECEMBER 2024 | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-december-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INTERNATIONAL TAX FOCUS \u2013 DECEMBER 2024 | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy\" \/>\n<meta property=\"og:description\" content=\"1. The Italian Tax Authorities issues clarifications on the new tax residency rules With the Circular Letter no. 20\/2024 the Italian Tax Authorities examined the amendments made by Legislative Decree no. 209\/2023 to the Italian rules aimed at establishing the tax residence residence of individuals and legal entities, which are ... 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