Corrective amendments to tax reform: DLgs. 192/2025 innovations
Legislative Decree December 18, 2025, No. 192, published in the Official Gazette on December 19, 2025 and effective from December 20, 2025, introduces numerous corrective and supplementary amendments to legislative decrees implementing tax reform. Below, we will describe the main changes relating to personal income tax, business income, international taxation and tax assessment. Dependent family […]