{"id":27934,"date":"2019-01-08T23:00:00","date_gmt":"2019-01-08T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/savez-vous-que-le-decret-fiscal-et-la-loi-de-finances-2019-ont-ete-publies-a-la-gazzetta\/"},"modified":"2026-02-16T16:31:39","modified_gmt":"2026-02-16T15:31:39","slug":"savez-vous-que-le-decret-fiscal-et-la-loi-de-finances-2019-ont-ete-publies-a-la-gazzetta","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/lo-sai-che\/savez-vous-que-le-decret-fiscal-et-la-loi-de-finances-2019-ont-ete-publies-a-la-gazzetta\/","title":{"rendered":"SAVEZ-VOUS QUE\u2026 le d\u00e9cret fiscal et la loi de finances 2019 ont \u00e9t\u00e9 publi\u00e9s \u00e0 la Gazzetta ?"},"content":{"rendered":"\n

Le d\u00e9cret-loi italien n\u00b0\u00a0119 du 23 octobre 2018, portant dispositions urgentes en mati\u00e8re fiscale et financi\u00e8re (dit Decreto Fiscale<\/em><\/strong>, \u00e0 savoir d\u00e9cret fiscal) ainsi que la loi italienne n\u00b0\u00a0145 du 30 d\u00e9cembre dernier concernant le \u00ab\u00a0budget pr\u00e9visionnel du pays pour l\u2019ann\u00e9e financi\u00e8re 2019 et le budget triennal 2019-2021\u00a0\u00bb (dite Legge di Bilancio 2019<\/em><\/strong>, \u00e0 savoir loi de finances 2019) ont \u00e9t\u00e9 publi\u00e9s \u00e0 la Gazzetta Ufficiale<\/em> (Journal Officiel italien). Citons, parmi les principales nouveaut\u00e9s en mati\u00e8re de travail et de pr\u00e9voyance contenues dans les textes susmentionn\u00e9s, les dispositions suivantes\u00a0: (a) le cr\u00e9dit d\u2019imp\u00f4t<\/strong> pour les d\u00e9penses de formation du personnel employ\u00e9 dans le secteur des technologies, pr\u00e9vues par le Plan national industrie 4.0<\/strong>, a \u00e9t\u00e9 reconduit en 2019 ; (b) la mobilit\u00e9 <\/strong>, dans la limite maximale de douze mois, en faveur des travailleurs qui (i) ont cess\u00e9 de b\u00e9n\u00e9ficier de la Cassa Integrazione Guadagni <\/em>(caisse italienne de compensation salariale) par d\u00e9rogation durant la p\u00e9riode comprise entre le 1er<\/sup> d\u00e9cembre 2017 et le 31 d\u00e9cembre 2018 et qui (ii) ne b\u00e9n\u00e9ficient pas de l\u2019allocation ch\u00f4mage NASpI, a \u00e9t\u00e9 prorog\u00e9e par d\u00e9rogation\u00a0<\/strong>; (c) une d\u00e9rogation<\/strong> aux limites maximales de dur\u00e9e de l’indemnit\u00e9 compensatoire extraordinaire a \u00e9t\u00e9 pr\u00e9vue pour les ann\u00e9es 2018-2019, et la prorogation de l\u2019intervention de compensation salariale extraordinaire<\/strong> a \u00e9t\u00e9 accord\u00e9e pour le motif \u00ab\u00a0contrat de solidarit\u00e9\u00a0\u00bb<\/strong> dans la limite maximale de douze mois, si certains pr\u00e9requis sont remplis; (d) les sanctions<\/strong> p\u00e9nales et administratives ont \u00e9t\u00e9 augment\u00e9es<\/strong> de 20\u00a0% pour la lutte contre le travail dissimul\u00e9<\/strong> et de 10\u00a0% en mati\u00e8re de s\u00e9curit\u00e9<\/strong> au travail. Les deux augmentations sont doubl\u00e9es si, au cours des trois ann\u00e9es qui ont pr\u00e9c\u00e9d\u00e9 la constatation de la violation, l’employeur a fait l’objet de sanctions administratives ou p\u00e9nales pour les m\u00eames infractions\u00a0; (e) l\u2019obligation<\/strong>, pour l’employeur, de donner priorit\u00e9<\/strong> aux demandes de smart working<\/em><\/strong> \u00e9manant de travailleuses m\u00e8res de famille<\/strong>, au cours des trois ann\u00e9es qui suivent la fin de la p\u00e9riode de cong\u00e9 maternit\u00e9 et de travailleurs qui ont un ou des enfants handicap\u00e9s, a \u00e9t\u00e9 introduite\u00a0; (f) l\u2019INAIL remboursera<\/strong> \u00e0 l’employeur 60\u00a0% de la r\u00e9mun\u00e9ration<\/strong> vers\u00e9e \u2013 pendant une p\u00e9riode maximale de douze mois \u2013 au travailleur handicap\u00e9<\/strong> b\u00e9n\u00e9ficiant d’un projet de r\u00e9insertion, destin\u00e9 \u00e0 la conservation de son poste de travail\u00a0; (g) un all\u00e8gement des charges sociales<\/strong> annuel, jusqu’\u00e0 la concurrence de 8\u00a0000 euros, a \u00e9t\u00e9 introduit pour les entreprises qui embaucheront, en contrat \u00e0 dur\u00e9e ind\u00e9termin\u00e9e, des jeunes travailleurs qui auront obtenu leur dipl\u00f4me universitaire<\/strong> avant le 30 juin 2019 avec les f\u00e9licitations du jury et avant l’\u00e2ge de 30 ans. Le m\u00eame m\u00e9canisme s’applique aussi aux \u00e9tudiants qui ach\u00e8veraient un doctorat de recherche avant l’\u00e2ge de 34 ans, ainsi qu’en cas de transformation de contrats \u00e0 dur\u00e9e d\u00e9termin\u00e9e ou \u00e0 temps partiel\u00a0; (h) l\u2019extension des mesures incitatives destin\u00e9es \u00e0 l’apprentissage<\/strong> pour la qualification, le dipl\u00f4me et le certificat de sp\u00e9cialisation technique sup\u00e9rieur a \u00e9t\u00e9 pr\u00e9vue \u00e0 raison de\u00a0: 5 millions d’euros pour l\u2019ann\u00e9e 2018\u00a0; 5 millions d’euros pour l\u2019ann\u00e9e 2019 et 5 millions d’euros \u00e0 compter de 2020\u00a0; (i) il a \u00e9t\u00e9 pr\u00e9vu une r\u00e9vision des tarifs INA<\/strong>IL (Institut national italien d’assurance contre les accidents du travail) qui permettra aux entreprises de r\u00e9duire les co\u00fbts des primes\u00a0; (j) l’all\u00e8gement des charges sociales, si les pr\u00e9requis sp\u00e9cifiques sont remplis et dans les limites des ressources financi\u00e8res allou\u00e9es, pour les embauches effectu\u00e9es dans le Sud de l’Italie en 2019 et en 2020 a \u00e9t\u00e9 pr\u00e9vu.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Le d\u00e9cret-loi italien n\u00b0\u00a0119 du 23 octobre 2018, portant dispositions urgentes en mati\u00e8re fiscale et financi\u00e8re (dit Decreto Fiscale, \u00e0 savoir d\u00e9cret fiscal) ainsi que la loi italienne n\u00b0\u00a0145 du 30 d\u00e9cembre dernier concernant le \u00ab\u00a0budget pr\u00e9visionnel du pays pour l\u2019ann\u00e9e financi\u00e8re 2019 et le budget triennal 2019-2021\u00a0\u00bb (dite Legge di Bilancio 2019, \u00e0 savoir […]<\/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":[190],"tags":[1036,2365,2363],"class_list":["post-27934","post","type-post","status-publish","format-standard","hentry","category-insights","tag-decreto-fiscale-fr","tag-lavoro-e-previdenza","tag-legge-di-bilancio-2019"],"acf":[],"yoast_head":"\nSAVEZ-VOUS QUE\u2026 le d\u00e9cret fiscal et la loi de finances 2019 ont \u00e9t\u00e9 publi\u00e9s \u00e0 la Gazzetta ? 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