DLP Insights

TAX REFORM: EXTENT OF THE JOINTLY LIABILITY IN THE CONTRACT WORKS (Il Sole 24 Ore, 27 April 2012, page 23)

Categories: DLP Insights, Legislation

27 Apr 2012
The art. 2, par. 5 bis, of the Fiscal Decree no. 16/2012, replaces the par. 28 of the art. 35 of the Law Decree no. 223/2006, extending also to the employer the jointly liability between contractor and subcontractors with reference to the payments to the Treasury of the income tax (so called “Irpef”) withholdings on the subordinate employment and of the VAT due on the performances of the contract work. The liability of the employer operates over the length of the contract and take effect until the second year after the termination of the contract work.
 

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