"Cura Italia Decree": with Circulars No. 5/E and No. 6/E of 20 March and 23 March 2020 respectively, the Italian Revenue Agency provided initial clarification on certain aspects of great interest such as the envisaged suspension of deadlines for the payment of sums due on the basis of tax assessment notices and for the deadlines relating to tax settlement procedures.
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CMS Tax Alert Italia_Suspension of deadlines for payments relating to enforceable tax assessment notices and for tax settlement agreements.pdf