The Tax and Legal Competence Center of SUPSI, in collaboration with the Villa Negroni Study Center (CSVN) and the Ticino Federation of Fiduciary Associations (FTAF), is again hosting its regular meeting with representatives of the AFC on current tax issues. The first presentation will provide an overview of the most recent VAT developments, focusing specifically on the results of the 2025 partner survey, developments in digitalization, with a focus on the new AFC website, and the role of VAT in tax policy. The presentation will also present the new practice updates that will be published by the AFC this year and their operational implications for taxpayers and consultants. Finally, the presentation will highlight some particularly topical issues and key practical developments affecting the VAT sector. Following this, the topic of the statute of limitations on the right to tax pursuant to Article 139 of the Italian Civil Code will be addressed. Article 42 of the VAT Act, which is a fundamental instrument of the system, yet is difficult to interpret in practice. Precisely because of these difficulties, the interpretation adopted by the AFC has been repeatedly disputed before the courts, contributing to the development of significant case law. In particular, the concept of interruption of the statute of limitations has proven to be the most problematic aspect, as well as the one that has given rise to the greatest number of disputes. In this context, in light of the critical issues that have emerged, the AFC has published a draft amendment to its practice aimed at promoting clearer application of the relevant rules. Regarding direct taxes, the third report will provide a targeted update on exemptions for public purposes or in the public interest, in light of the most recent developments in case law and administrative practice. Particular attention will be paid to the interpretation and application of Article 56(g) of the VAT Act, analyzing the main interpretative trends and their practical implications. The final report will highlight recent developments in the FTA's e-Portal and website; it will also provide a targeted summary of the fiduciary assets regulation under the LIP; and it will provide essential clarifications on the variation margin under the LTB, highlighting its practical implications.

Program and Speakers
Current VAT News: Annual FTA Figures, Digitalization, New Parliamentary Projects, New Practice Adjustments
Sabrina Leonardi
Law, Deputy Group Leader, Legal Division, Main Division for Value Added Tax, FTA, Bern

Raffaello Pietropaolo
lic. iur., Director, Main Division for VAT, Deputy Director, FTA, Bern Member of OECD Working Party No. 9 on Consumption Taxes

Statutory Limitation of the Right to Tax in the Area of ​​VAT (New FTA Practice Draft)
Mirya Favazzo
Law, Legal Advisor, Criminal Prosecution and Crime Prevention Service, Main Division for Value Added Tax, FTA, Bern

Exemptions from Direct Taxes for Public Purposes or for the Public Benefit Pursuant to Art. 56(1)(a) of the Federal Constitution g LIFD
Claudia Genini
MLaw, Attorney, Tax Expert (CSI), Associate in the Legal Division, Main Division for Direct Federal Tax, Withholding Tax, and Stamp Duties of the Federal Tax Administration, Bern

Damiano Mezzi
MLaw, Attorney, Tax Expert (CSI), Deputy Head of Team 3 of the Legal Division, Main Division for Direct Federal Tax, Withholding Tax, and Stamp Duties of the Federal Tax Administration, Bern

Operational Developments and Key Clarifications: e-Portal, Fiduciary Assets, and Variation Margin
Tanja Veljic
Finance and Accounting Specialist with Federal Professional Certificate, Specialist in the Collection Division, Federal Tax Administration, Bern

Fee
CHF 350.-
CHF 300.- for FTAF members and partner organizations

Registration
https://bit.ly/seminario-23-11-2026

Registration Deadline
Thursday, November 19 November 2026