Observatory

Observatory

Platform for the interactive assessment and management of social contributory compliance (i.e. “V.e.R.A.”) 

21 November 2024

INPS, with its message no. 3662 of 5 November 2024, has provided clarifications regarding the new platform for the verification and interactive management of social contribution compliance, also known ...

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Observatory

Revenue Agency: operational instructions on the tax residence of individuals 

21 November 2024

On 4 November 2024, almost one year after the entry into force of Legislative Decree no. 209/2023 (hereinafter the “Decree”), Revenue Agency Circular no. 20/E has been issued to ...

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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 9 August 2024, the so-called “Omnibus Decree”, confirmed the introduction ...

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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 to the penalty regime for social security contribution irregularities contained, ...

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