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Observatory

Agenzia delle Entrate: le istruzioni operative in materia di residenza fiscale delle persone fisiche

21 November 2024

È stata emanata il 4 novembre 2024, a quasi un anno di distanza dall’entrata in vigore del D. Lgs. ...

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Observatory

Christmas bonus – up to €100 with the thirteenth month’s salary

23 October 2024

Law no. 143, published in the Gazzetta Ufficiale on 8 October 2024, which converted Legislative Decree no. 113 of ...

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Observatory

New penalty regime for social security contribution violations: INPS clarifications

23 October 2024

In its Circular no. 90 of 4 October 2024, the INPS has provided the long-awaited clarifications on the amendments ...

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Observatory

Early retirement, the Supreme Court facilitates the access (Norme & Tributi Plus Lavoro de Il Sole 24 Ore, 24 September 2024 – Andrea Di Nino, Giorgia Tosoni) 

25 September 2024

The Court of Cassation expresses its opinion on the role of the figurative contribution in achieving the requisite for ...

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Publications

Remote working in Italy and in the EU: the tax rules to know (Agendadigitale.eu, 24 September 2024 – Roberta De Felice, Giorgia Tosoni)

24 September 2024

During the Covid-19 pandemic, there has been a significant increase in the use of remote working. We provide an ...

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Observatory

From September the new exemption for hiring young workers

20 September 2024

From 1 September it will be theoretically possible to hire young people, women without regular paid employment and workers ...

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