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Observatory

Inps contributions for SRL’s managing partners – Court of Cassation order (Agendadigitale.eu, 8 April 2021 – Nunzio Lena, Andrea Di Nino)

8 April 2021

The Court of Cassation, in its order no. 1759 of 27 January 2021, clarified the double contribution to be ...

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Observatory

Support Decree: the news on wage subsidies

29 March 2021

On the 23rd March the so called “Support Decree” entered in force and introduced additional measures to support businesses ...

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Observatory

Court of Rome: applicability of dismissal prohibition to executives

26 March 2021

The Court of Rome, in its 26 February 2021 order, stated that the prohibition of dismissal on financial grounds, ...

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Observatory

INPS: Clarifications on tax exemption for hiring women

26 March 2021

In circular no. 32 of 22 February 2021, INPS provided the first clarifications on using the contribution exemption, introduced ...

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Observatory

Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)

26 March 2021

The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the ...

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Observatory

Smart working: meal vouchers are still exempt (Agendadigitale.eu, 15 March 2021 – Nunzio Lena, Andrea Di Nino)

15 March 2021

The Inland Revenue, in its answer to question no. 123 of 22 February 2021, clarified the tax and social ...

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