Ask in tax terms — “trattamento IVA”, “base imponibile IRES”, “reverse charge” — and Libra answers with the cited norma, circolare or sentenza tributaria.
What it covers
| Type | Examples |
|---|---|
| Normativa | TUIR (DPR 917/1986), DPR 633/1972 (IVA), Statuto del Contribuente, and the body of national tax legislation. |
| Prassi | Circolari, risoluzioni and interpelli from the Agenzia delle Entrate. |
| Giurisprudenza | Corte di Cassazione (sezione tributaria), Corti di Giustizia Tributaria (ex Commissioni Tributarie), Corte Costituzionale, CGUE in materia fiscale. |
| Dottrina e riviste | Il Fisco and related IPSOA/CEDAM tax periodicals, commentaries and operational guides. |
| Practice tools | Schemi operativi, checklist and formulari for tax compliance and contenzioso. |
What you can ask
- “Qual è il trattamento IVA delle prestazioni di servizi generiche rese a soggetti passivi UE (art. 7-ter DPR 633/72)?”
- “Come funziona il reverse charge nelle cessioni interne di cui all’art. 17 DPR 633/72?”
- “Ultime circolari dell’Agenzia delle Entrate sul credito d’imposta per investimenti.”
- “How is the IRES taxable base determined for an Italian limited company?”
Professional vs Consulenza
One FISCALE comes in two tiers. Professional covers the core fiscal library above. One FISCALE Consulenza is the 360° tier, adding broader advisory content and operational guidance for tax consultants. Libra surfaces whichever tier your firm subscribes to.Setup
Connect via Settings → Integrations with your firm’s Wolters Kluwer Italy credentials; One FISCALE Professional appears in the research picker under the Italy jurisdiction once your subscription is active. See Setting up integrations.Tips
State the tax and the article
State the tax and the article
“Ai fini IVA, art. 7-ter…” or “ai fini IRES…” lets Libra pick the right body of norma and prassi.
Ask for the latest prassi
Ask for the latest prassi
Tax practice moves fast — “le circolari più recenti su…” surfaces current Agenzia delle Entrate guidance with citations.
Need advisory depth? Use Consulenza
Need advisory depth? Use Consulenza
For consulenza-grade analysis, enable One FISCALE Consulenza.
Next steps
One FISCALE Consulenza
The 360° advisory tier.
Research mode
Use One FISCALE in any chat.