Italy has published Law No. 111 of 9 August 2023 in the Official Gazette, which empowers the government to implement various tax reforms through one or more legislative decrees that are consulted on by parliament but do not require additional approval by parliament. Some of the key reforms include:
- Revising the statute of taxpayers' rights by strengthening the tax authorities' obligation to justify tax assessments and streamlining the tax ruling system;
- Revising the individual income tax re…