Italy: Guidance on documentation required for special penalty protection for hybrid mismatches

Guidance clarifies contents, deadlines, and methodology of required documentation

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December 18, 2024

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

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