Italy: Guidance on documentation required for special penalty protection for hybrid mismatches
Guidance clarifies contents, deadlines, and methodology of required documentation
A ministerial decree dated December 6, 2024, clarified the documentation required (contents, deadlines, and methodology) to qualify for the special penalty protection for hybrid mismatches under article 61 of Legislative Decree no. 209/2023.
Read a December 2024 report prepared by the KPMG member firm in Italy