In brief The second 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. 34 dated 19 May 2020 (the so-called “Rilancio Decree”) was converted into Law No. 77 of 17 July 2020, with few amendments…

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,…