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Observatory

Fixed-term contracts during the emergency: INL’s clarifications

28 June 2021

The severe repercussions for the economy and employment relationships caused by the Covid-19 epidemic emergency have made it necessary ...

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Observatory

Smart working and expenses reimbursement: the Inland Revenue’s opinion (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, June 2021)

28 June 2021

In several answers to questions, the Italian Inland Revenue has expressed its opinion on the tax treatment of sums ...

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Observatory

Performance bonus tax relief: objective recalculations based on the pandemic (Corriere delle Paghe de Il Sole 24 Ore, 3 giugno 2021 – Andrea Di Nino, Antonello Gerardi)

3 June 2021

The Inland Revenue, in its answer to question no. 270/2021, returned to express an opinion on the favourable tax ...

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Observatory

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 2021

The Inland Revenue was asked to express its opinion following a question submitted by a retail clothing company that ...

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Observatory

Workers unable to use the company canteen are entitled to meal vouchers (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, maggio 2021)

24 May 2021

The Court of Cassation, in ruling no. 5547 of 1 March 2021 stated that an employee who cannot use ...

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Observatory

Detaxation of performance bonus: objective recalculations based on the pandemic

20 May 2021

With answer to question no. 270/2021 the Italian Internal Revenue Agency ruled on application of the favourable tax regime ...

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