The Agenzia delle Entrate, with its resolution 130/E issued yesterday, stated that if the employer states in the Cud the requirement of production or organisational efficiency motives for the sums paid (overtime, nighttime work or shift work), the tax abatement of 10% cannot be disputed by inspection bodies. Therefore, the employer is not required to provide any additional documentation as proof. At this point it becomes indispensable to issue a Cud to the employee which must occur also for employment terminated during 2008 and 2009 (in addition to 2010).
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