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How to keep working efficiently in difficult situations

This new desk can rely on the support of Grant Thornton professionals, who will be available to answer to your questions and requests, free of any charge.

 

 

 

 

 

 

Telephone

+39 02 00633966
+39 02 30466266

E-mail: cleverdesk@bgt.it.gt.com

Clever Desk, a support for businesses and entrepreneurs

Clever Desk is an answer to the needs of companies. Our goal is to support entrepreneurs in difficult contexts raised by current global emergencies and by interpreting the main regulatory updates.

Clever Desk is organized with two reference partners who, act as the first point of contact for the company, evaluate the specific request and then send it to our specialized hub. This approach allows us to be agile and specialized at the same time and we are therefore able to provide assistance in most subjects: tax & legal, corporate, financial, contributions and incentives, human resources & payroll, outsourcing and digital.

VAT Alert

Effective information on the most relevant judge's rulings of the EU Court of Justice on VAT.

Simonetta La Grutta, Partner & Head of VAT, and Mario Spera, VAT Principal, of Bernoni Grant Thornton analyze the latest pronouncements of the EU judges and the effects on the application of the national law.

Our alerts

F24 form transmission with compensation

Last updated on September 16 - New obligations from July 1, 2024 regarding the obligation to use the Revenue Agency's telematic channels and the prohibition of tax compensation in the F24 model [continue]

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News on the Register of Beneficial Owners

Last updated on 17 July - The Ministry of Enterprises and Made in Italy (MIMIT) has recently published in the Official Gazette the Decree dated 16 March 2023 on the Approved templates for certificates and counterparts, also in digital formats, on beneficial ownership information and the Decree dated 20 April 2023 on the [...]

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New tax amnesty

Last updated on 24 May - Following the entry into force of so-called “Bollette” decree (Law Decree no. 34/2022), some amendments were introduced to the provisions concerning the concessional settlement of unpaid taxes introduced by Budget Law 2023 (please refer to previous alert dated 20 gennaio 2023). In particular [...]

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New provisions on “90 – 110 % Superbonus”

Last updated on 28 March Budget Law 2023 (Law no. 197/2022) and so-called “Aiuti Quater” Law Decree (Law Decree no. 176/2022 converted into Law no. 6/2023) have introduced various changes and corrections to the Superbonus regulation, which have affected, on the one hand, the requirements necessary to define the percentage of [...]

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Companies operating in the retail sale of consumer products – Industrial buildings – Increase in depreciation

Last updated on 28 March - Under art. 1, paragraphs 65 and following ones, Budget Law 2023 (Law no. 197/2022) provides, for companies operating in the retail sale of consumer product, for the possibility to increase the deductibility limit related to the depreciation rates of the cost of instrumental buildings. These goods, therefore, will be deductible [...]

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Budget Law 2023 - The main updates for self-employed

Last updated on 28 March - Budget Law amends the provision establishing the flat-rate regime - art. 1 of 2015 Stability Law (Law 190/2014) – by raising the threshold of revenues or consideration received for which it is possible to determine a flat-rate income to be subject to a fixed substitute tax equal to 15 percent [...]

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Budget Law 2023 - Crypto assets

Last updated on 28 March - In art. 1, paragraphs 126 to 147, Budget Law 202 introduces for the first time a set of rules aimed to regulate the tax aspects related to the income deriving from the holding of crypto assets and to allow taxpayers to regularize their position with the tax authorities due to breaches committed in relation to the statement of crypto [...]

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New tax amnesty

Last updated on 3 March - Under art. 1, para. 153-252, Budget Law 2023 (L. n. 197 of 2023), entered into force on 1 January 2023, officially introduced the one-off measures already announced in the Draft Law proposed by the Government in December 2022. These measures are aimed at preventing disputes and settling disputes between the tax authorities and taxpayers [...]

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New limit on cash transfers

Last updated on 28 February - Art. 1, para 384, letter b) of Budget Law 2023 (Law no. 197/2022) increased the limit on cash transfers from 1,000 Euro to 5,000 Euro starting from 01 January 2023. With the amendment above introduced by the Budget Law it is forbidden to transfer cash or bearer securities in Euro or any foreign currency for any reason [...]

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Correction of accounting errors

Last updated on 28 February - Art. 1, para. 273 of Budget law 2023 (Law no. 197/2022) focuses on the tax treatment of accounting errors, whose regulation had been recently amended by art. 8 of Law Decree no. 73/2022 (so-called “Simplifications Decree). The new article limits the subjective scope and thus the scope of application of the provision to those businesses [...]

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Budget Law 2023 - Summary of international tax provisions

Last updated on 27 February - The deductibility limit within the "normal value" (pursuant to Article 9 of TUIR) is reintroduced for costs deriving from transactions with companies or professionals respectively residing or domiciled in "non-cooperative" countries or territories for tax purposes. However, the aforementioned limit does not apply in case of evidence of the effective economic [...]

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Revaluation of the tax cost of land and participating interests

Last updated on 31 January - Budget Law 2023 extended the revaluation of the tax cost of participating interests in non-listed companies under art. 5 of Law no. 448/2001, extending its scope of application also to participating interests traded in regulated markets and multilateral trading facilities. It also extended the revaluation of agricultural and building land under art. 7 of Law 448/2001. [...]

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Tax reliefs for distributions of assets to shareholders

Last updated on 31 January - The tax reliefs introduced concern in particular i) the possibility to apply a substitute tax (instead of corporate income tax and regional production tax - IRAP) on extraordinary gains on disposals and on reserves subject to taxation on distribution which have been written-off; ii) the possibility to use the cadastral value of buildings, instead of [...]

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Budget Law 2023

Last updated on 31 January - Budget Law 2023 (Law no.197 29.12.2022) was published in Official Gazette no. 303 S.O. 43 on 29 December 2022 n. 303 S.O. 43. Below is a brief description of some of the most important issues. The rates of the tax credit already granted in 2022 to partially offset the higher cost incurred by enterprises for the purchase of electricity and natural [...]

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Register of beneficial owners

Last updated on 7 July - Ministerial Decree no. 55 dated 11 March 2022 introduced provisions on the submission of information on beneficial owners of businesses incorporated as legal entities required to register with the Companies’ Register pursuant to art. 2188 of the Italian Civil Code, of private legal entities required to register with the Register under Presidential Decree no. 361/2000, of trusts having [...]

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Tax bonuses for building renovations

Last updated on 28 February In the last few months, the Government introduced material amendments to the norms regulating the 110% Superbonus and the so-called “minor tax bonuses”, which led, with the so-called “Sostegni-Ter Decree” to an actual block of the tax credits market. The Government started this initiative with the issuance of the Anti-fraud Decree (Law Decree no. 157 dated 11 November 2021 [read more]

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Transfer of operating properties

Last updated on 28 February - Specifically, it is provided for that in case of transfer of a business or business unit, the registration tax and mortgage and land registry fees apply to the transfer of operating properties for a fixed amount equal to Euro 200 each. This is a significant exception to the general regulation, which provides for the application of a proportional [read more]

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The new regime of super-deduction of r&d expenses

Last updated on 28 February - Art. 6 of Law Decree no. 146 dated 22 October 2021, as amended by art. 1, para. 10 of Budget Law 2022, repealed the “old” Patent Box regime and substituted it, with effect from tax period 2021, with a 110% increase in the deduction for IRES (corporate income tax) and IRAP (regional production tax) [read more]

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    Covid-19 emergency: relaunch of the economy

    Our experts explain and interpret the main governmental measures taken during the emergency: reopenings, provisions and incentives which aim to facilitate Italian economic recovery.

     

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    Alert - 2021

    Discover all the regulatory updates regarding Covid-19 explained by Bernoni Grant Thornton's experts

     


    Alert - 2020

    Discover all the regulatory updates regarding Covid-19 explained by Bernoni Grant Thornton's experts

     

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    Our professionals explain emergency-related Decrees

    This section is dedicated to insights and analyses produced by our professionals concerning all the Law Decrees, issued by the Italian Government along with all the latest news and updates.

    Download the pdf to stay informed about all the news and the most relevant updates.

    Our solutions

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      Assistance and coordination on tax, social security contributions, allowances, incentives

      We can assist entrepreneurs by understanding the specific situation and analysing the most urgent issues and/or opportunities and, therefore, by suggesting the most appropriate solutions in the light of the recent extraordinary law provisions related to Coronavirus.

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      Corporate, financial and accounting assistance

      Our professionals can assist you dealing with the new and many law provisions related to the corporate and accounting aspects of our activity, as well as with the many possible actions and solutions to the financial crisis, with the aim, firstly, to ensure business continuity and, secondly, to foster the future business development.

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      Tax litigation and tax collection assistance

      Clever Desk offers an immediate, simple and concrete response to those issues related to tax litigation and tax collection, which have been hot topics in the Italian legislation for the last few days.

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      Labour, payroll and HR assistance

      Our HR experts are available to solve any problem and help you taking any opportunity derived from the so-called “Cura Italia” decree (Law Decree no.18, dated 17 March 2020).

    • Our solutions

      Communication & marketing

      Communication is a crucial instrument for businesses, especially in crisis situations. Our professionals will listen to your specific needs and will propose the communication activities that most suit you, through both online and offline means.

    Clever Desk Webinars

    Review the live broadcasts and download the slides of the Webinars held by our experts on economic, legal and financial issues related to the management of the Covid-19 health emergency:

    Insights

    Distance Working - managing smart working and remote working

    Covid-19 has forced many businesses and employees to experience distance working. Grant Thornton can support you in the arrangement and implementation of effective distance working programmes through a strategic approach.

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    The paradox of transfer pricing

    Our partner, Paolo Besio, outlines the current economic situation, significantly impacting the business world

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    Strengthening of healthcare service and economic support

    Paolo Besio, Partner, comments the so-called “Cura Italia” Decree by the President of the Republic

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      Contacts

      Telephone

      +39 02 00633966
      +39 02 30466266

      E-mail

      cleverdesk@bgt.it.gt.com