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

6 Feb 2026

Pay equity and transparency: draft implementing decree presented

Italy is among the first Member States to have adopted the draft implementing legislative decree of EU Directive 2023/970, which yesterday received its initial approval from the Council…

30 Jan 2026

A conviction for stalking can justify dismissal for just cause

With Ordinance No. 32952 of 17 December 2025, the Italian Supreme Court, Labour Section, ruled that a final conviction for stalking and abuse can justify dismissal for just…

30 Jan 2026

We continue to be a Great Place to Work!

For the third consecutive year, De Luca & Partners has been awarded the prestigious Great Place to Work® certification, a significant recognition of the value we place on…

29 Jan 2026

Italian Supreme Court: Employer Monitoring and the Use of Corporate Chats for Disciplinary Purposes

Corporate chats “intended for work-related communications by employees accessing them through company accounts constitute work tools, pursuant to Article 4, paragraph 2, of Law No. 300 of 1970,…

28 Jan 2026

Anti-union conduct: the Supreme Court moves beyond formalism and focuses on substance

With order no. 789 of 14 January 2026, the Italian Supreme Court addressed the issue of anti-union conduct by employers in relation to information and consultation obligations on…

27 Jan 2026

DID YOU KNOW THAT… the use of artificial intelligence may justify a dismissal for objective justified reason?

With Judgment No. 9135 of November 19, 2025, the Labour Section of the Court of Rome held that the dismissal for objective justified reason (i.e. “giustificato motivo oggettivo”,…