Tax Code 2025

The volume is updated to: Legislative Decree 41/2024 (reorganization of the gaming sector); Legislative Decree 87/2024 (revision of the tax sanctions system); Legislative Decree 108/2024 (collaborative compliance and biennial preventive agreement); Legislative Decree 110/2024 (reorganization of the national collection system); Legislative Decree 139/2024 (registration tax, inheritance and gift tax, stamp duty and other indirect taxes other than VAT); Legislative Decree 141/2024 (revision of excise duties, indirect taxes on production and consumption); Legislative Decree 173/2024 (consolidated text of administrative and criminal tax sanctions); Legislative Decree 174/2024 (consolidated text of minor state taxes); Legislative Decree 175/2024 (consolidated text of tax justice); Legislative Decree 180/2024 (value added tax rates); Legislative Decree 192/2024 (revision of the income tax regime: IRPEF-IRES); L. 207/2024 (2025 budget law) and reports:
Part I: Discipline of supranational relevance
Part II: Direct taxes (Consolidated Law, Supplementary provisions)
Part III: Indirect taxes (VAT, VAT supplementary rules, Registration tax, Mortgage and land registry taxes, Stamp duty, Inheritance and gift tax, Tax on government concessions, Web tax)
Part IV: Local and regional taxes
Part V: Extraordinary taxes
Part VI: Taxpayer's rights and inquiries
Part VII: Tax register and tax code
Part VIII: Verification
Part IX: Collection
Part X: Tax breaks
Part XI: Administrative and criminal sanctions
Part XII: Litigation
Part XIII: Tax Reform (2014 Reform, 2024 Reform)
Part XIV: Regulatory news
Part XV: Consolidated Texts
The chronological index closes the volume.

Louis Tramontano
A jurist, former contract teacher at the School of Economic and Financial Police of the Guardia di Finanza, he is the author of numerous legal publications and an expert in legislative technique, curator of prestigious legislative databases and scientific director of accredited courses in preparation for the exam to qualify for the legal profession.