Labour tax law

De Luca & Partners has developed a specific expertise in tax law related to social security aspects and/or related to employment.

De Luca & Partners is able to offer its clients advice in the management of the different phases of the relationship between the taxpayer – whether a natural person or a legal entity – and the Financial Administration.

In particular, De Luca & Partners supports clients in carrying out administrative tasks towards competent offices, ministries and embassies (e.g. for seconded personnel), in assisting in the event of inspection as well as in the preparation of administrative appeals and applications. 

In addition, De Luca & Partners assists clients in the phase of appealing notices of assessment / acts of dispute of the Inland Revenue and in the judicial phase before the Tax Commissions.

Related insights

1 April 2021

Complicity between unlawful agency temporary employment and fraudulent tax return through false invoices

The Cassation Court, in ruling no. 8809 of 4 March 2021, confirmed that an invoice bearing the performance of a provision of services for a contract which, de…

28 February 2020

Procurement: further clarifications from the Italian Revenue Agency

With Circular No. 1/E of 12 February 2020, the Italian Revenue Agency provided further clarifications regarding the new provisions introduced by article 17-bis of the 2019 Tax Decree…

28 February 2020

Regularity of contributions for the posted employee holding the A1 certificate

The territorially competent Court, by judgment No. 106/2019 published on 3 February 2020, stated that the existence of A1 certificates creates a presumption of regularity of contributions of…

20 January 2020

Since 1 January 2020, the new mechanism for monitoring the payment of withholding taxes on contracts and subcontracts has been in force

Law 157/2019 converting, with amendments, Decree Law 124/2019 was published in Official Journal 301 dated 24 December 2019. "Tax Decree"). Therefore, as of 1 January 2020, companies that…