DLgs. 81/2025 – New Developments in Tax Compliance, Assessment, and Penalties
With the Legislative Decree 81 of June 12, 2025, in force from June 13, 2025, significant changes have been introduced in the areas of tax compliance, assessments, litigation, and penalties. Below, we highlight the main changes of operational interest for businesses, professionals, and taxpayers. 1. Flat-Rate Tax Regime – Profitability Coefficients In the 2025 Income […]