DLP Insights

PARTIAL ABROGATION OF THE JOINTLY LIABILITY REGIME IN THE WORK ON CONTRACT (IL SOLE 24 ORE, JUNE 19, 2013, PAGE 12)

Categories: DLP Insights, Legislation

21 Jun 2013
The Decree of June 15, 2013 (so called “Decreto Fare”) approved by the Council of Ministers modified the regime of joint and several liability in the work on contract, partially repealing article 35 of the Decree  no. 223/2006. In particular, the contractor will be no longer liable with the subcontractor for the payment to the Tax Authority of withholding tax on employment incomes and on VAT for services provided. Otherwise “Decreto Fare” did not modify the liability concerning employment. Therefore, the client, the contractor and any subcontractor will continue to be jointly and severally liable, for a period of two years from its termination, for incomes and social security contributions and insurances concerning the period of execution of the contact, as stated by the Decree no. 276/2003.

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