Italy has published Legislative Decree No. 108 of 5 August 2024 in the Official Gazette, which entered into force on 6 August 2024. The decree contains various measures, including amendments to Legislative Decree No. 1 of January 2024 regarding the annual tax return deadlines. Legislative Decree No. 1 had provided earlier annual tax return deadlines, with the standard deadline change from the last day of the 11th month after the end of the tax period (30 November if following calendar year) …