Category
Administrative practice
Jul
31
2019
PUBLISHED BY Arlati Ghislandi
Foreign companies in Italy: tax substitutes only ...

Foreign companies, without a permanent establishment in Italy, are not required to apply IRPEF income tax withholdings on sums paid to their employees.
This was recently clarified in the answer to a request for clarification submitted by a Spanish Company active in ...

Jan
23
2019
PUBLISHED BY Arlati Ghislandi
TAG:
Tax relief for incoming employees (“impatriati”) –...

Concerning tax relief for incoming employees (“impatriati”), Agenzia delle Entrate provided clarifications on i) transfer of residency to Italy by the “impatriate” employee and ii) the requisite of residency in another State duri...

Oct
16
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Workers relocating to Italy (so-called “lavoratori...

A recent resolution of the Italian Revenue Office specified that that the special tax regime applies to ‘impatriato’ workers (i.e. workers who have returned home) who have worked abroad for at least 24 months, and have been living abroad for at least two tax periods.

Sep
04
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Absolute presumption of residence in Italy in case...

According to well-founded case law, the transfer of the fiscal residence abroad is not relevant when the person concerned has not been removed from the registry of an Italian municipality, after registering in the A.I.R.E.

 

Jan
16
2018
PUBLISHED BY Arlati Ghislandi
TAG: , , IRPEF, 770, 730
730, CU 2018 certification e 770 tax return forms:...

Final version of 730, CU 2018 certification for 2017 income and 770/2018 forms, complete with instructions and annexes, have been published on the Agenzia delle Entrate web portal.

 

Jan
15
2018
PUBLISHED BY Arlati Ghislandi
“Renzi bonus”: new recipients from 2018

2018 budget law has introduced interesting new conditions for the “Renzi bonus”.

Dec
15
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Late payment of collective bonuses – taxation crit...

Separate taxation criteria  may be applied on collective bonuses only if their late payment cannot be considered normal, even if they are paid after the year following their definition.

Oct
17
2017
PUBLISHED BY Arlati Ghislandi
The Government introduces 2018 Finance Bill

The Council of Ministers, on October 16th, 2017, has approved the draft law upon 2018 finance bill and the multiannual budget for the 2018-2020 period.

Oct
16
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Company administrators – waiver of the end-of-mand...

Agenzia delle Entrate provided clarifications on the fiscal conditions applicable to the waiver of the end-of-mandate payment (TFM) by administrators.

Aug
01
2017
PUBLISHED BY Arlati Ghislandi
Tax declarations – extension confirmed

The extension of terms for tax declarations due by withholding agents has been confirmed also this year.

Jul
11
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , TAX OFFICE
Scrapping of tax collection notices – new website

Following the suppression of Equitalia, from July 1st, 2017, its functions have been transferred to Agenzia delle Entrate and an extraordinary amnesty has been determined for collections entrusted to its agents from 2000 to 2016.

Jun
26
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , , TAX OFFICE
Mobile phones granted as benefits – taxation of un...

Agenzia delle Entrate has provided clarifications upon the taxation of non-analytic reimbursements for the purchase and usage of mobile phones granted to employees for both personal and work-related usage

Jun
13
2017
PUBLISHED BY Arlati Ghislandi
TAG: , TAX OFFICE, 730
Performance bonuses – Taxation in case of missing ...

Agenzia delle Entrate has provided clarifications upon the taxation of sums received as performance bonus, in the form of benefits (rather than monetary compensation), in absence of requisites for the subsidized tax rate.

May
18
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , TAX OFFICE, 730
“Renzi bonus” and compensation of credits/debits –...

Following new regulations introduced by Law Decree no. 50/2017, Agenzia delle Entrate provided clarifications upon balance of credits.

Mar
27
2017
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Scrapping of tax collection notices – extension of...

The Council of Ministers has approved the Law Decree extending the possibility to adhere to the procedure of scrapping of tax collection notices, introduced by Law Decree no. 193/2016.

Feb
07
2017
PUBLISHED BY Arlati Ghislandi
TAG:
CU certification form to be delivered within March 31

Law decree no, 193/2016, amending art. 4, c. 6-quater of Presidential Decree no. 322/98, has set a new expiration date for the release of CU certification, stating the total amount of paid salary, of withholdings, tax deductions as well as paid social contribution.

 

Dec
19
2016
PUBLISHED BY Arlati Ghislandi
TAG: , TAX OFFICE
CU 2017: draft form available

Agenzia delle Entrate notifies that the draft for the CU communication forms inherent to 2016 income is available.

Dec
08
2016
PUBLISHED BY Arlati Ghislandi
TAG: ,
Final approval of financial act for 2017

The final version of the Financial Act for 2017 has been definitively approved by the Senate.

Nov
08
2016
PUBLISHED BY Arlati Ghislandi
TAG: , ,
Equitalia – scrapping of “ruoli” – forms available...

The tax decree connected with the financial law for 2017 contemplated the scrapping of “ruoli” from 2000 to 2015.

Oct
20
2016
PUBLISHED BY Arlati Ghislandi
TAG: , , 770, TAX OFFICE
Company-based welfare to be inserted in CU declara...
Aug
01
2016
PUBLISHED BY Arlati Ghislandi
TAG: , 770
Mod. 770/2016 - Official extension of the deadline...

The time limit for data transmission of the Mod. 770/2016 - following the publication in the Official Gazette no. 176, dated 29th July 2016 of the Prime Minister of 26th July 2016, was officially extended to next September 15th.

Jun
21
2016
PUBLISHED BY Arlati Ghislandi
TAG:
Agenzia delle Entrate – institution of the code fo...

Agenzia delle Entrate (national revenue agency) has recently introduced the code “RCSO” for the recovery of additional and extraordinary contribution paid to solidarity funds in case of fruition of their performances, pursuant to art. 31, 31 and 32, section 1...

Jun
16
2016
PUBLISHED BY Arlati Ghislandi
TAG:
UNICO: payment postponed to July 6

The Ministry of Economy and Finances has announced that the term for the payment of taxes resulting from UNICO tax declaration, for those taxpayers who are subject to sector studies.

Jun
15
2016
PUBLISHED BY Arlati Ghislandi
Tax relief: extension of the deadline for the elec...

The Ministry of Labor informs that, for the apoplication of tax relief upon collective bonuses, the deadline for the electronic submission of collective agreement signed in 2015, set on June 15th, has been extended to July 15th.

May
17
2016
PUBLISHED BY Arlati Ghislandi
Tax relief: possible only if the agreement is file...

In order to take advantage from the tax relief provided by the Interministerial Decree of March 25th 2016, second level corporate and territorial agreements must be exclusively filed online at DTL (local branch of the Ministry of Labor).

May
16
2016
PUBLISHED BY Arlati Ghislandi
Productivity bonuses for 2016: tax exemption is op...

It has been published in the Official Gazette no . 112 of May, 14th, 2016 the Inter-Ministerial Decree of March 25th,2016: therefore it is fully operative the tax exemption of productivity bonuses foreseen by the Stability Law for 2016.

May
05
2016
PUBLISHED BY Arlati Ghislandi
770/2016 simplified and ordinary: the Revenue Offi...

The Revenue Agency informs that in order to rectify some material mistakes emerged in recent months, amendments have been made to the 770 models for 2016 – ordinary and simplified – and to the related operational specifications

May
03
2016
PUBLISHED BY Arlati Ghislandi
Productivity bonuses - operational instructions by...

Labor Consultants provided operational clarifications for the application of lower tax rates on bonuses for 2016.

Apr
12
2016
PUBLISHED BY Arlati Ghislandi
Corporate welfare measures and payment of performa...

Pending the publication in the Official Gazette of the Inter-ministerial Decree signed on March 25, 2016, on Tax exemption of productivity bonuses, it is clarified that Stability Law 2016 boosted tax breaks for companies that grant services and corporate welfare benefits...

Mar
31
2016
PUBLISHED BY Arlati Ghislandi
Tax exemption of productivity bonuses for 2016: d...

With inter-ministerial decree signed on March 25 ,2016, parameters of productivity gains, profitability , quality, efficiency and innovation are defined, in order to apply replacement tax of 10 % instead of the ordinary income tax rate and related additional, thus reintr...

Dec
31
2015
PUBLISHED BY Arlati Ghislandi
Published the Stability Law 2016

Italian Parliament published, into the Ordinary Supplementary n.70 to the Official Gazette n. 320, dated December 30th 2015 n. 2018, the Law December the 28th 2015 n. 208, stating the indications to build up the annual and long-standing State balance (Stability Law 2016).

Dec
16
2015
PUBLISHED BY Arlati Ghislandi
New onerous review 2016

Regarding the onerous review, the Article 1 included into the Ministry of Economy Decree dated December 11th, 2015, that was published in the Italian Official Gazette No. 291 - dated December 15, 2015 - states the legal interest rate (ex art. 1284 c.c.) as of J...

Dec
10
2015
PUBLISHED BY Arlati Ghislandi
Certificazione Unica 2016

The Fiscal Office renders available the “Certificazione Unica” draft, prepared in accordance with the Stability Draft Law 2016 provisions.

Nov
02
2015
PUBLISHED BY Arlati Ghislandi
When the mileage costs refunded are no taxed?

Through the resolution No. 92/E, dated October 30th, 2015, the Fiscal Office clarifies the taxation modalities to refund the mileage costs (pursuant to the Article 51, clause 5, second sentence) in case of employee assignment.

Oct
20
2015
PUBLISHED BY Arlati Ghislandi
Stability Law 2016: bill ratified

As of October 15th 2015, The Government has approved the proof copy regarding the provisions for the development of annual and multi-year Italian balance sheet (so called “Legge di Stabilità 2016”).

Oct
14
2015
PUBLISHED BY Arlati Ghislandi
Fiscal benefits for the repatriated employees

Through the Decree containing the measures for the growth and the internationalization of the enterprises (D.lgs. 147/2015), it is introduced a special fiscal regime for the repatriated employees.

Jul
31
2015
PUBLISHED BY Arlati Ghislandi
TAG: , , 770
770/2015: In the official Gazette it is official t...

Into the Official Gazette n. 175 dated July 30th 2015 it has been published the DPCM July the 28th 2015 that foresees for the postponement of the deadline to submit the 770/2015 forms to September the 21st 2015.

Jul
07
2015
PUBLISHED BY Arlati Ghislandi
730 form – partial postponement to July 23, 2015

The presidential decree of partial postponement of 730 tax return declarations has been published on the Official Gazette.

Therefore, CAFs (tax assistance services) and licensed professionals who, as of July 7, 2015, have sent at least 80% of 730 forms, either or...

Jan
16
2015
PUBLISHED BY Arlati Ghislandi
770 form and CU2015 approved final forms

On January 15th 2015 the Revenue Office – with four separate measures (Prot. No. 4790 – 4792  and 4791 – 4793) has approved what follows:

Nov
25
2014
PUBLISHED BY Arlati Ghislandi
New Cud form 2015

The CUD form changes its graphical looks, is enriched with new data, widens its scope and becomes “Certificazione Unica” (CU). The new CU2015 form, published as a draft on the Agenzia delle Entrate website, substitutes both CUD form and the ...

Jun
25
2014
PUBLISHED BY Arlati Ghislandi
Tax credit for for investment in machinery and cap...

The L.D. competitiveness and growth, L.D. No. 91/2014, published in Gazzetta Ufficiale, introduces a new tax credit equal to 15% of the value of the investments in capital goods – machinery and equipment – realized until June 30th 2015.

Jun
10
2014
PUBLISHED BY Arlati Ghislandi
€ 80 Bonus – Compensation prohibited to companies ...

A few days before the deadline of 16 June 2014, the first test to recover the € 80 bonus anticipated by withholding agents, it is still unclear how the beneficiaries, who cannot use the institute of compensation in F24, should behave because they have debts entered ...

Jun
08
2014
PUBLISHED BY Arlati Ghislandi
A partnership has been formed between Studio Arlat...

A partnership has been formed with the Gi Group which allows Italy’s No. 1 provider of services for the development of human resources and the labour market to also offer qualified and personalised labour law consulting services necessary to organise and manage peo...