Discount cards for employees, the reason why it does not produce taxable income: the Inland Revenue’s opinion (Agendadigitale.eu, 31 May 2021 – Nunzio Lena, Andrea Di Nino)
31 May 2021The Inland Revenue was asked to express its opinion following a question submitted by a retail clothing company that ...
Read moreWorkers unable to use the company canteen are entitled to meal vouchers (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, maggio 2021)
24 May 2021The Court of Cassation, in ruling no. 5547 of 1 March 2021 stated that an employee who cannot use ...
Read moreDetaxation of performance bonus: objective recalculations based on the pandemic
20 May 2021With answer to question no. 270/2021 the Italian Internal Revenue Agency ruled on application of the favourable tax regime ...
Read moreTax treatment of expense reimbursement for employees in smart working: the answer from Inland Revenue
20 May 2021With answer to question no. 314 of 30 April 2021 the Italian Inland Revenue Agency provided explanations on ...
Read moreINPS clarifications for the Post Brexit Separation
17 May 2021With Circular 71 of 27 April last, INPS implemented the agreement on trade between the European Union, the United ...
Read moreNon-competition agreement: tax and social security profiles (Corriere delle Paghe de Il Sole 24 Ore, 6 May 2021 – Roberta De Felice, Andrea Di Nino)
6 May 2021Article 2125 of the Civil Code defines a non-competition agreement as restricting “the employee’s activities, after contract termination.” The ...
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