The Ultimate Beneficial Owners (UBO) Register of Companies, Branch/Permanent Establishment and Private legal Entities, as well as of Trusts producing legal effects relevant for tax purposes and of Legal Institutions similar to Trusts, is operative also in Italy. The UBO Register consists in two sections...
Budget Law 2023 introduced the possibility of regularizing infractions, irregularities and non-compliance with obligations or formalities committed since the year 2019 until October 31st 2022, for which the Tax Office (Agenzia delle Entrate) is competent to impose the relevant administrative penalties...
In a recent judgment, the Supreme Court returned to clarify the difference between the agency and business procuring relationship and the applicable institutions....
Article 40 of Decree-Law No. 48/2023 increases, for 2023, the non-taxable threshold of fringe benefits up to €3,000.00 Euro for employees with at least one dependent child for tax purposes. Such benefits may also be granted only to certain employees at the employer's discretion....
The contracting parties, by the renewal agreement of the economic part of the National Collective Bargaining Agreement for the executives of the Tertiary, Distribution and Service Sector...
On December 12th 2022 Confcommercio- Imprese per l'Italia, Filcams-Cgil, Fisascat-Cisl, Uiltucs signed an extraordinary protocol....
Italian Law, with effect since 21st December 2021, introduced a new mandatory communication, aimed at “carrying out monitoring activities and avoid elusive labour agreement” referred to to the employment of occasional self-employed workers....
The Council of Ministers' decree approved yesterday, 6th April 2020, about to be published on the Gazzetta Ufficiale, suspend the payment of withholding taxes, VAT, contribution and insurance premiums, that have to be paid using the F24 of April and May 2020 for taxpayers...
Since 2/3/2020 new rules relating to the “declarations of intent” for Frequent Exporter and its Supplier are applied. Declaration of intent give the opportunity to Frequent Exporter to ask for the not-charging VAT, to its Supplier...