DLP Insights


Catégories: DLP Insights, Legislation

06 Mai 2011
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.

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