Tax Alert 2/2023: Revenue Agency no. 406671/2023

The present Tax Alert regards the Revenue Agency no. 406671/2023 - Rules for the implementation of legislative decree no. 32 of 1 March 2023 implementing Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation. Manner and deadline for the communication of information, registration of the reporting operators, cases of exclusion and identification of the Offices in charge of the controls on Platform Operators

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