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Nicola Boella

Nicola Boella is a partner in the Tax Practice Group of Baker McKenzie Italy. Nicola is author of several publications and speaker at various conferences and seminars on tax matters.

As the COVID-19 outbreak continues to create deep concerns on its impact on the health of citizens and disruption to businesses, the Italian Government has reacted with a new package of tax measures reflected in two decrees already issued and another one published today in the Italian Official Gazette that will be further commented in a separate Alert.

The first package of tax measures for supporting the Italian economy in the context of the COVID-19 outbreak has finally been approved. Indeed, Law Decree No. 18 17 March 2020 (“Cura Italia Decree”) was converted into Law No. 27 on 29 April 2020, with some amendments with respect to the prior version, which are highlighted in ‘bold.’

Extraordinary measures to minimize the impact of the COVID-19 emergency have been recently approved by the Italian government (see Law Decree No. 18 dated 17 March 2020). Some of those measures may have a significant impact on tax litigation activities in a broad sense (i.e., activities connected, but not limited,…