DLP Insights

NEW RULES ON CONTRACTS (IL SOLE 24 ORE, JULY 20, 2013, PAGE 2)

Categories: DLP Insights, Legislation

26 Jul 2013
As a result of the amendments made by article 50 of Law Decree no. 69/2013 to article 13-ter of Law Decree no. 83/2013, the rules of joint and several liability in the work on contracts provide firstly of both contractor’s and subcontractor’s liability for the payment to the Tax Authority of withholding tax on employment incomes (also no longer VAT due) for to the services provided under the subcontracting relationship. The above mentioned liability, limited to the amount of the fee payable, can be avoided through the documentation which certifies the correct execution of payments due by the subcontractor, that is the Unique Document of Fiscal Regularity (so called “DURT”).

More insights