Bonus related to employment activities carried out abroad before becoming Italian resident: a shocking pro-taxpayer ruling may open to tons of refund requests

In 202x, Mr. X was resident in State A and worked as employee in the same State. In 202x+1, Mr. X moved his residence in Italy. In 202x+1, he received part of his compensation for the activities carried on in 202x. Is this compensation taxable in Italy? The answer is yes for the Revenue Agency. It is not for the same Revenue Agency. This is the beauty of the tax world!