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Observatory

Hiring with an apprenticeship contract and tax exemption: INPS clarifications (Corriere delle Paghe de Il Sole 24 Ore, 3 August 2021 – Roberta De Felice, Antonello Gerardi)

3 August 2021

In circular no. 87/2021, INPS clarified the total exemption from social security contributions for first-level apprenticeship contracts signed in ...

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Observatory

Illegally using a company car can damage a trust relationship (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2021)

26 July 2021

The Court of Cassation, in ruling no. 11644 of 4 May 2021, stated that it is legitimate to dismiss ...

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Observatory

Inland Revenue: a foreign entity without a permanent establishment in Italy doesn’t have withholding agent responsibilities

23 July 2021

Answering to question no. 449/2021, the Inland Revenue expressed its opinion on the duties of a foreign entity without ...

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Observatory

Inland Revenue: tax relief for professional footballers

23 July 2021

In its answer to question no. 447/2021, the Inland Revenue examined the question raised by an Italian football club ...

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Observatory

Inland Revenue: clarifications on the tax treatment of reimbursements to smart workers for internet connections

28 June 2021

The Italian Inland Revenue was asked about the reimbursement of expenses paid to “smart working” employees. In answer to ...

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