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There is no peace for the Palmi speed camera: after the fire, it has now been riddled with gunshots

There is no peace for the Palmi speed camera: after the fire, it has now been riddled with gunshots
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Mandatory disclosure rule in Italy under DAC6

March 16 2021
The EU Directive 2018/822 of May 25 2018 (DAC6) introduced the mandatory reporting of potentially aggressive cross-border tax planning arrangements.
Italian implementation of DAC6
Italian Legislative Decree No. 100 of July 30 2020 implemented the DAC6 Directive (Italian DAC6 Law): its wording largely resembles the one of the DAC6. Subsequently, Ministerial Decree November 17 2020 further specified the hallmarks and the criteria to verify the fulfilment of the main benefit test (Italian DAC6 Ministerial Decree).
The Regulation of the Director of the Italian Revenue Agency No. 364425 of November 26 2020 provided technical rules related to the communication of reportable cross-border arrangements. On February 10 2021, Italian tax authorities issued guidelines clarifying the application of the new mandatory disclosure regime as well as the scope of the hallmarks, and giving examples (DAC6 Guidelines). ....

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