DLP Insights

The agency for research and legislation “AREL” proposed several amendments to Legislative Decree no. 231/01 concerning the Company administrative responsibility.

Article 2, paragraph 156, of the 2010 Financial Bill confirmed for year 2011 the possibility to apply the tax substituting the personal income tax (so called “IRPEF”) and the additional municipal tax in the limit of 10% (introduced by Law n. 126/2008) on those wages linked to productivity, quality, earning capacity or to results concerning the economic trend of the company.

The Decree 31 May 2010, No. 78, has been published in the Italian Official Gazette. With this act the government has adopted the financial act for 2011 and 2012 of 24.9 billion Euro.

Recently, the Ministry of Labour specified the kind of the employees’ allowance in case of business trips and its regulation, with reference to the computation of the hours’ travel.

On 25th May 2010, the Ministries’ Council has approved the financial decree concerning the years 2011-2013.