19 September 2017 - Solidarity fund for the air transport sector – INPS instructions12 September 2017 - Leave for political or union-related charges: INPS clarification for the recognition of virtual social contribution05 September 2017 - Voluntary APE pension – signature of the presidential decree25 August 2017 - Italy and Barbados: publication of the law ratifying the agreement against double taxation

TAG
TAX OFFICE
Jul
18
2017
PUBLISHED BY Arlati Ghislandi
TAG: , , TAX OFFICE
Agenzia delle Entrate – approval of the new format ...

Agenzia delle Entrate has approved the new format for tax collection notices.

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 und...

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 r...

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.

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.

Oct
20
2016
PUBLISHED BY Arlati Ghislandi
TAG: , , 770, TAX OFFICE
Company-based welfare to be inserted in CU declaratio...
May
05
2016
PUBLISHED BY Arlati Ghislandi
770/2016 simplified and ordinary: the Revenue Office ...

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

Mar
30
2016
PUBLISHED BY Arlati Ghislandi
770/2016 ordinary and simplified models: approval of ...

With provisions No. 45506 and No.45477 of March 25, 2016, the Revenue Authority has approved technical specifications to communicate data of 770/2016 simplified and ordinary forms, related to 2015 withholdings

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.

Feb
02
2015
PUBLISHED BY Arlati Ghislandi
UNICO 2015 final version
With four measures dated January 30th (No. 13218, No. 132205, No. 13219, No. 13195) the Revenue Office has approved the final version of the models UNICO PF, SP, SC, and ENC 2015, with the relevant instructions – to be used for the submission of statements related to fis...
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:

Oct
15
2014
PUBLISHED BY Arlati Ghislandi
Innovatice Star-up: headcount verification of the req...
With resolution No. 87 dated yesterday, the Revenue Office has provided some clarifications as regards the requirements in order to enjoy tax benefit provided for innovative start-up. With specific reference to employees or self- employed it is required that the staff employe...
Sep
29
2014
PUBLISHED BY Arlati Ghislandi
Starting from 2015 new single certification model (CU...

With a recent press release, the Revenue Office has announced the new draft of single certification (CU) for 2015 which will replace CUD.

May
15
2014
PUBLISHED BY Arlati Ghislandi
The so-called “€ 80 Bonus” – clarifications b...

With Circular No. 9/E of 14 May 2014, the Office clarified the doubts concerning application of the so-called “Bonus” and made effective the possibility to refund the tax credit.

Apr
07
2014
PUBLISHED BY Arlati Ghislandi
The Italian Revenue Agency (Agenzia delle Entrate) ha...
Article 1, paragraph 611 letter a) of Law No. 147 of 27 December 2013 has been amended  the regulations of the so-called “Mediation Tax” (as per article 17b of Leg. Decree No. 546/1992), in the case where the taxpayer intends to initiate legal proceedings agai...