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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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.
July 4, 2026

Italian Revenue Agency, Response to Tax Ruling No. 129 of June 25, 2026

In its response to tax ruling request No. 129/2026, the Italian Revenue Agency determined that the preferential tax regime provided for in Directive 2003/49/EC was applicable...
July 4, 2026

Court of Cassation, Order No. 11066 of April 24, 2026

In Order No. 11066/2026, the Supreme Court reaffirmed that the finality of the assessment served on the shareholder does not preclude...
July 4, 2026

Italian Revenue Agency—Response to Tax Ruling No. 128 of 2026

In the event of a merger by absorption between the legal entities representing two separate VAT groups, the companies belonging to...