Marianna De Michele

Associates
  • Registered to practice in Rome since 2024.
  • Law degree from LUISS Guido Carli University in Rome in 2024.
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Comments

Our comments on the official practices of the Revenue Agency and on tax law rulings. For continuous updates on the latest developments in the tax sector.
October 6, 2026

Italian Revenue Agency, Legal Principle No. 2 of September 22, 2026

Supplementary Returns for the Digital Services Tax
October 6, 2026

Italian Revenue Agency, Response to Tax Ruling No. 178 of September 30, 2026

Requirement to Report Healthcare Expenses Reimbursed by a Bilateral Entity
October 6, 2026

Italian Revenue Agency - Response to Tax Ruling No. 177 of September 23, 2026

Conventional Treatment of Public Pension Income