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…
The Ministry of Labour, answering to questioning no. 20/10, confirmed that, in case of transfer of business, the social security contribution’s reliefs set forth under art. 8, par.…
INPS, with memorandum no. 99/10, clarified the operating instructions to be applied to the new discipline of the abroad detachment of employee, as introduced by the EU Regulations…