{"id":23673,"date":"2013-06-20T22:00:00","date_gmt":"2013-06-20T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/partial-abrogation-of-the-jointly-liability-regime-in-the-work-on-contract-il-sole-24-ore-june-19-2013-page-12\/"},"modified":"2026-02-16T16:29:30","modified_gmt":"2026-02-16T15:29:30","slug":"partial-abrogation-of-the-jointly-liability-regime-in-the-work-on-contract-il-sole-24-ore-june-19-2013-page-12","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/partial-abrogation-of-the-jointly-liability-regime-in-the-work-on-contract-il-sole-24-ore-june-19-2013-page-12\/","title":{"rendered":"PARTIAL ABROGATION OF THE JOINTLY LIABILITY REGIME IN THE WORK ON CONTRACT (IL SOLE 24 ORE, JUNE 19, 2013, PAGE 12)"},"content":{"rendered":"\n<div style=\"text-align: justify\">The Decree of June 15, 2013 (so called &ldquo;Decreto Fare&rdquo;) 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&nbsp; 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 &ldquo;Decreto Fare&rdquo; 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.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Decree of June 15, 2013 (so called &ldquo;Decreto Fare&rdquo;) 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&nbsp; no. 223\/2006. In particular, the contractor will be no longer liable with the subcontractor for the payment to the [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-23673","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PARTIAL ABROGATION OF THE JOINTLY LIABILITY REGIME IN THE WORK ON CONTRACT (IL SOLE 24 ORE, JUNE 19, 2013, PAGE 12) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23673\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PARTIAL ABROGATION OF THE JOINTLY LIABILITY REGIME IN THE WORK ON CONTRACT (IL SOLE 24 ORE, JUNE 19, 2013, PAGE 12) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Decree of June 15, 2013 (so called &ldquo;Decreto Fare&rdquo;) 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&nbsp; no. 223\/2006. 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