Revenue Agency: operational instructions on the tax residence of individuals
21 November 2024On 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 ...
Read moreChristmas bonus – up to €100 with the thirteenth month’s salary
23 October 2024Law 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 ...
Read moreNew penalty regime for social security contribution violations: INPS clarifications
23 October 2024In 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, ...
Read moreEarly retirement, the Supreme Court facilitates the access (Norme & Tributi Plus Lavoro de Il Sole 24 Ore, 24 September 2024 – Andrea Di Nino, Giorgia Tosoni)
25 September 2024The Court of Cassation expresses its opinion on the role of the figurative contribution in achieving the requisite for access to retirement. The Court of Cassation, in its recent ...
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