{"id":559,"date":"2018-06-27T11:11:45","date_gmt":"2018-06-27T09:11:45","guid":{"rendered":"http:\/\/www.sbsassociati.it\/?page_id=559&#038;lang=en"},"modified":"2023-09-15T09:42:07","modified_gmt":"2023-09-15T07:42:07","slug":"tax-letter","status":"publish","type":"page","link":"https:\/\/www.sbsassociati.it\/en\/tax-letter\/","title":{"rendered":"Tax Letter"},"content":{"rendered":"<p>[vc_row][vc_column]\n\t\t\t<!-- START slidertaxletter REVOLUTION SLIDER 6.5.12 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_4_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_4_1\" style=\"\" data-version=\"6.5.12\">\n\t\t\t\t\t<rs-slides>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-6\" data-title=\"Slide\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.sbsassociati.it\/wp-content\/plugins\/revslider\/public\/assets\/assets\/dummy.png\" alt=\"\" title=\"IMG_5304\" width=\"1800\" height=\"1200\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/01\/IMG_5304.jpg\" data-parallax=\"14\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-group\n\t\t\t\t\t\t\t\tid=\"slider-4-slide-6-layer-2\" \n\t\t\t\t\t\t\t\tdata-type=\"group\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:r;y:b;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,7;l:0,0,0,9;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:50%,50%,50%,80%;h:150px,150px,150px,120px;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"o:1;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sA:9000;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:10;\"\n\t\t\t\t\t\t\t><!--\n\t\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\t\tid=\"slider-4-slide-6-layer-0\" \n\t\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;\"\n\t\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,7;l:0,0,0,9;\"\n\t\t\t\t\t\t\t\t\tdata-dim=\"w:100%;h:100%;\"\n\t\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\t\tstyle=\"z-index:8;background-color:rgba(0,0,0,0.7);\"\n\t\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\t\tid=\"slider-4-slide-6-layer-1\" \n\t\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\t\tdata-xy=\"xo:30px;y:m;\"\n\t\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:30,30,30,24;l:30,30,30,26;\"\n\t\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\t\tstyle=\"z-index:9;font-family:'Poppins';\"\n\t\t\t\t\t\t\t\t>Tax letter \n\t\t\t\t\t\t\t\t<\/rs-layer><!--\n\t\t\t\t\t\t\t--><\/rs-group><!--\n-->\t\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_4_1',rl:[1240,1240,1240,480],el:[350,350,350,450],gw:[1240,1240,1240,480],gh:[350,350,350,450],type:'hero',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider41\"]!==undefined) {window.RS_MODULES.modules[\"revslider41\"].once = false;window.revapi4 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[\/vc_column][\/vc_row][vc_row el_class=&#8221;row-custom-padding&#8221;][vc_column]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"70\" data-normal_resolution=\"1024\" data-normal_size=\"70\" data-tablet_resolution=\"800\" data-tablet_size=\"70\" data-mobile_resolution=\"480\" data-mobile_size=\"70\" style=\"height: 70px;\"><\/div><div id=\"dfd-carousel-6ad830aeb9d38\" class=\"dfd-carousel-wrapper\"><div class=\"dfd-carousel-module-wrapper tax-letter-custom dfd-carousel-vertical dfd-arrows_aside_offset dfd-keep-arrows dfd-arrows-style_1 dfd-arrows-enabled\" ><div class=\"dfd-carousel\"><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba395-1421\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News August 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in August 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Agosto-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-313 size-full\" src=\"http:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba3dd-3904\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News July 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in July 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Luglio-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-313 size-full\" src=\"http:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba400-215\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News June 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in June 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Giugno-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-313 size-full\" src=\"http:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba41d-9518\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News May 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in May 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Maggio-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-313 size-full\" src=\"http:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba436-464\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News April 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in April 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Aprile-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-313 size-full\" src=\"http:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba44f-1773\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News March 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in March 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Marzo-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-313 size-full\" src=\"http:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba466-6197\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0February 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0February 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/03\/Tax-letter-Febbraio-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba47e-799\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0January 2023<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0January 2023.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/02\/Tax-letter-Gennaio-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba496-8746\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0December 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0December 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2023\/01\/Tax-letter-Dicembre-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba4ac-1777\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0November 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0November 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/12\/Tax-letter-Novembre-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba4c3-7650\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0October 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0October 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/11\/Tax-letter-Ottobre-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba4da-4929\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0September 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0September 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/10\/Tax-letter-Settembre-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba4f1-9304\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0August 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0August 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/11\/Tax-letter-Agosto-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba508-2228\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0July 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0July 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/11\/Tax-letter-Luglio-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba52d-6158\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0June 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0June 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/07\/Tax-letter-Giugno-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba546-1604\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0May 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0May 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/06\/Tax-letter-Maggio-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba55d-2219\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0April 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0April 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/05\/Tax-letter-Aprile-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba574-3061\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0March 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0March 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/04\/Tax-letter-Marzo-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba58b-3259\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0February 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0February 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/03\/Tax-letter-Febbraio-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba5a1-8284\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0January 2022<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0January 2022.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/02\/Tax-letter-Gennaio-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba5b7-5938\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0December 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0December 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/01\/Tax-letter-Dicembre-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba5cd-3080\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0November 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0November 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2022\/01\/Tax-letter-Novembre-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba5e3-1558\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0October 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0October 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/11\/Tax-letter-Ottobre-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba5f9-4648\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0September 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0September 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/10\/Tax-letter-Settembre-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba610-6768\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0August 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0August 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/09\/Tax-letter-Agosto-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba627-9487\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0July 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0July 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/08\/Tax-letter-Luglio-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba63d-3191\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0June 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0June 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/07\/Tax-letter-Giugno-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba653-6693\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0May 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0May 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/06\/Tax-letter-Maggio-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba669-1670\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0March 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0March 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/04\/Tax-letter-Marzo-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba680-4632\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0January 2021<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0January 2021.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/02\/Tax-letter-Gennaio-2021.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba696-1868\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0December 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0December 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2021\/01\/Tax-letter-Dicembre-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba6ad-7775\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0November 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0November 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/12\/Tax-Letter-Novembre-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba6c3-8381\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0October 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0October 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/11\/Tax-Ottobre-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba6d9-5634\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0September 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0September 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/10\/Tax-settembre-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba6ef-6100\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0August 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0August 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/09\/Tax-agosto-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba705-3220\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0July 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0July 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/08\/Tax-luglio-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba71b-5746\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0June 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0June 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/07\/Tax-giugno-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba731-9023\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0May 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0May 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/06\/News-letter-Maggio-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba747-2532\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0April 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0April 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/05\/Tax-letter-Aprile-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba75d-5473\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0March 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0March 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/04\/Tax-marzo-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba773-4656\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0February 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0February 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/03\/News-letter-febbraio-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba789-2105\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0January 2020<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0January 2020.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/02\/News-letter-gennaio-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba79f-4139\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0December 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0December 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2020\/02\/TaxLetter-Dicembre-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba7b6-97\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0November 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0November 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/12\/Newsletter-novembre-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba7cc-5420\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0October 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0October 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/11\/Newsletter-ottobre-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba7e2-6450\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0September 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0September 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/10\/Newsletter-settembre-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba7f9-2647\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0August 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0August 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/09\/Newsletter-agosto-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba80f-690\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0July 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0July 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/09\/Newsletter-luglio-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba826-9632\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0June 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0June 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/07\/Newsletter-giugno-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba83c-8488\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News\u00a0May 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in\u00a0May 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/06\/Newsletter-maggio-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba852-1533\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News April 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in April 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/05\/Newsletter-Aprile-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba869-7705\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News March 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in March 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/04\/Newsletter-Marzo-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba87f-5801\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News February 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in February 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/03\/Newsletter-Febbraio-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba895-9524\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News January 2019<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in January 2019.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/02\/Newsletter-Gennaio-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba8ab-3892\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News December 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in December 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2019\/01\/Newsletter-Dicembre-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba8c1-2364\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News November 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in November 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/12\/Newsletter-Novembre-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba8d8-2698\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News September-October 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in September-October 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/11\/Newsletter-_Settembre-Ottobre-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba9a0-7037\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News August 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in August 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/09\/Newsletter-_Agosto-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba9be-4559\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News July 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in July 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/08\/Newsletter-_Luglio-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba9d4-4610\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News June 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in June 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/07\/Newsletter-_Giugno-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aeba9ea-5058\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News May 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in May 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/06\/Newsletter_Maggio-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aebaa01-7705\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\">\n<p><b>Tax News April 2018<\/b><\/p>\n<p>This memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in January 2018.<\/p>\n<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/05\/Newsletter-_Aprile-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aebaa1c-9701\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\"><b>Tax News March 2018<\/b><br \/>\nThis memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in March 2018.<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/04\/Newsletter-_MARZO-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aebaa33-6697\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\"><b>Tax News February 2018<\/b><br \/>\nThis memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in February 2018.<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/03\/Newsletter_FEBBRAIO-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><div class=\"dfd-item-wrap\"><div class=\"cover\"><div id=\"dfd-announce-6ad830aebaa4a-7277\" class=\"dfd-announce-module-wrap align-left no_full_bg_class  style-2 layout-1\" ><div class=\"dfd-announce-module\"><div class=\"module-icon\" style=\"background:#621824; color:#ffffff;\"><i class = \"dfd-icon-navigation\"><\/i><\/div><div class=\"module-text\" style=\"\"><\/p>\n<div class=\"tax-letter-col-1\"><b>Tax News January 2018<\/b><br \/>\nThis memorandum contains a summary of the main regulatory provisions, ministerial and jurisprudential rulings on tax matters, published in financial and economic newspapers and magazines in January 2018.<\/div>\n<div class=\"tax-letter-col-2\"><a href=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2018\/02\/Newsletter_GENNAIO-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-313\" src=\"https:\/\/www.sbsassociati.it\/wp-content\/uploads\/2017\/10\/ico_pdf.png\" alt=\"ico_pdf\" width=\"30\" height=\"30\" \/><\/a><\/div>\n<p><\/div><\/div><\/div><\/div><\/div><\/div><a href=\"#\" class=\"dfd-slider-control prev\" title=\"Previous slide\"><span class=\"count\"><\/span><i class=\"dfd-added-font-icon-left-open2\"><\/i><\/a><a href=\"#\" class=\"dfd-slider-control next\" title=\"Next slide\"><span class=\"count\"><\/span><i class=\"dfd-added-font-icon-right-open2\"><\/i><\/a><\/div>\t\t\t\t<script type=\"text\/javascript\">\n\t\t\t\t\t(function($) {\n\t\t\t\t\t\t\"use strict\";\n\t\t\t\t\t\tvar $carousel = $('#dfd-carousel-6ad830aeb9d38').find('.dfd-carousel');\n\t\t\t\t\t\t$(document).ready(function() {\n\t\t\t\t\t\t\tvar $initialized = ($('body').hasClass('page-template-tmp-side-by-side')) ? $carousel.not('.slick-initialized') : 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70px;\"><\/div>[\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][\/vc_column][\/vc_row][vc_row el_class=&#8221;row-custom-padding&#8221;][vc_column][\/vc_column][\/vc_row]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-custom-with-header.php","meta":{"footnotes":""},"class_list":["post-559","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Letter - SBS - Consulenza Tributaria e Societaria<\/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:\/\/www.sbsassociati.it\/en\/tax-letter\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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