Categories: Insights


5 May 2011

“DEVELOPMENT DECREE”: NEW SIMPLIFICATION INTRODUCTION

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction of the bureaucracy burden, found an initial response in the over 20 measures introduced in the so called “Decreto Sviluppo” passed by the Government in May 5, 2011. In particular: (i) abolition of the obligation concerning the annual communication to the withholding agent of the data relating to the deductions for dependent people when, compared with the previous year, no variation occur. The missed annual communication by employee and retired workers was a cause of the entitlement deductions loss; (ii) the taxpayers have not to provide any information already available for the financial authority and the social security institutions, even if they can obtain the mentioned information by other institutions; (iii) mitigation of the principle of "solve et repete", therefore, in case of request concerning the judicial suspension of executive acts, the execution will not be performed until the judge’s decision and, however, until the one hundred and twentieth day; (iv) the obligation regarding the fuel card filling is abolished, if the taxpayer pays for the filling up with credit cards, debit cards or prepaid cards only; it is a burdensome fulfillment removed with particular reference to professionals and companies with a company car park which use the fuel card system in order to deduct the costs of vehicles used for the working activity.
Subscribe to our newsletter

Contact

Need information? Write to us and our team of experts will respond as soon as possible.

Fill in the form

More news and insights

8 Apr 2026

Management of corporate email after termination of employment: the limits according to the Italian Data Protection Authority

The Italian Data Protection Authority (i.e. “Garante per la protezione dei dati personali”) has once again provided guidance on how employers should manage corporate email accounts after the…

8 Apr 2026

Oral dismissal: the burden of proof on the employee

With order no. 4077 of 23 February 2026, the Italian Supreme Court addressed the issue of oral dismissal, holding that an employee challenging the termination of the employment…

8 Apr 2026

DID YOU KNOW THAT… incompatibility between colleagues may justify the transfer of an employee? 

The Italian Supreme Court, with order no. 4198 of 25 February 2026, held that an employee’s transfer may be lawfully implemented also in the presence of a situation…

7 Apr 2026

The boundary between rest and inactivity in the management of working hours (AIDP – HR Online, 7 April 2026 – Vittorio De Luca, Alesia Hima)

In the organizational language of companies, terms such as “breaks,” “waiting times,” or “downtime” are often used. In operational practice, these expressions tend to be treated almost as…

17 Mar 2026

Equal pay: green light for the decree on pay equality and wage transparency (People are People, 16 March 2026 – Claudia Cerbone, Martina De Angeli)

Claudia Cerbone and Martina De Angeli, professionals at the De Luca & Partners firm, author this article dedicated to the draft legislative decree approved last February 5 by…

10 Mar 2026

The transfer of the employee is lawful when there is incompatibility with the company environment (Camera di Commercio Italo-Francese, 10 March 2026 – Vittorio De Luca, Silvia Zulato)

With Order No. 4198 of 25 February 2026, the Italian Supreme Court (Court of Cassation) – Labour Section – reaffirmed that a situation of environmental incompatibility may justify…