{"id":27354,"date":"2013-02-28T23:00:00","date_gmt":"2013-02-28T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\/"},"modified":"2026-02-13T11:26:48","modified_gmt":"2026-02-13T10:26:48","slug":"vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\/","title":{"rendered":"VAT: THE TERMINATED EMPLOYEE IN 2013 IS INCLUDED IN THE \u201cMINIMUM\u201d (Il Sole 24 Ore, March 1, 2013, page 21)"},"content":{"rendered":"\n<div style=\"text-align: justify\">An employee, after his\/her dismissal in 2013, can register for VAT number to exercise an autonomous activity applying the system of the &ldquo;super-minimum&rdquo;. This new regimen, with the lump sum of 5%, effective from 2012, can be applied by natural persons and, in particular, as the law specifies, by the young people or by those who have been terminated. They can apply it for the year in which the activity has started and for the following 4 years.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>An employee, after his\/her dismissal in 2013, can register for VAT number to exercise an autonomous activity applying the system of the &ldquo;super-minimum&rdquo;. This new regimen, with the lump sum of 5%, effective from 2012, can be applied by natural persons and, in particular, as the law specifies, by the young people or by those [&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":[175,192,198],"tags":[],"class_list":["post-27354","post","type-post","status-publish","format-standard","hentry","category-insights","category-legislation","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT: THE TERMINATED EMPLOYEE IN 2013 IS INCLUDED IN THE \u201cMINIMUM\u201d (Il Sole 24 Ore, March 1, 2013, page 21) - 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\/fr\/wp-json\/wp\/v2\/posts\/27354\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT: THE TERMINATED EMPLOYEE IN 2013 IS INCLUDED IN THE \u201cMINIMUM\u201d (Il Sole 24 Ore, March 1, 2013, page 21) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"An employee, after his\/her dismissal in 2013, can register for VAT number to exercise an autonomous activity applying the system of the &ldquo;super-minimum&rdquo;. This new regimen, with the lump sum of 5%, effective from 2012, can be applied by natural persons and, in particular, as the law specifies, by the young people or by those [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2013-02-28T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T10:26:48+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"VAT: THE TERMINATED EMPLOYEE IN 2013 IS INCLUDED IN THE \u201cMINIMUM\u201d (Il Sole 24 Ore, March 1, 2013, page 21)\",\"datePublished\":\"2013-02-28T22:00:00+00:00\",\"dateModified\":\"2026-02-13T10:26:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\\\/\"},\"wordCount\":92,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Insights\",\"Legislation\",\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/vat-the-terminated-employee-in-2013-is-included-in-the-minimum-il-sole-24-ore-march-1-2013-page-21-2\\\/\",\"name\":\"VAT: THE TERMINATED EMPLOYEE IN 2013 IS INCLUDED IN THE \u201cMINIMUM\u201d (Il Sole 24 Ore, March 1, 2013, page 21) - De Luca &amp; 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