TAX REDUCTION EQUAL TO 10% WITH DOUBLE RECOVERY
The tax paid in relation to the amounts earned by the employees for night-work and overtime work during the three-year period 2008/2010 could be recovered in two occasions.…
The tax paid in relation to the amounts earned by the employees for night-work and overtime work during the three-year period 2008/2010 could be recovered in two occasions.…
On October 20th, 2010, the Parliament has definitively approved the so called “Collegato Lavoro”, which is under publication on the Official Gazette. The definitive text is the one…
INPS, with message no. 25602/2010, clarified that the social security contributions exemption applicable to the stock schemes is effective also for the ones which provide the assignation of…
The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from…
Many legal regulations concerning the collection of social security contributions have been issue in the recent period. Starting from 1st January 2011, the so called “avviso bonario”, used…
Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration. In particular, the new letter…
The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount…
The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action…
INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by…
After one year by the enacting of the Law Decree no. 78/2009 (Law no. 102/2009) concerning provisions against the economic shortage, the rules to make effectiveness the specific…