The health emergency declared in Italy following the spread of coronavirus (COVID-19), and the economic crisis connected with the strict measures enacted and the travel obstructions, has also had important repercussions on tax.
The Government enacted extraordinary rules regarding, among others, deadlines for the fulfilment of formalities, including payment of taxes and procedural aspects.
The document summarises such measures that have been included in the Law Decrees no. 18 issued on 17 March 2020 ("Save Italy – Decree") and no. 23 issued on 8 April 2020, ("Liquidity Decree").