TAG
reimburse
Oct
01
2018
PUBLISHED BY Arlati Ghislandi
TAG: , reimburse, TFR
Presumption of the retributive nature of repeated ...

The retributive nature of a refund or indemnity paid to the employee must be presumed to be of a retributive nature, despite the fact that the circumstances justifying its payment no longer exist, unless the employer proves the occurrence of an error or the legal groundl...

Jul
26
2018
PUBLISHED BY Arlati Ghislandi
Reimbursement of expenses is not subject to the ob...

INL has underlined that reimbursement of expenses anticipated by an employee on behalf of an employer (or client), for the purpose of carrying out their activities, are not subject to the obligation of traceability requirements in force from 1st July 2018

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.