In relation to workers in the amateur sector, for services rendered from 1/07/2023 the tool facilitates the drafting: a) co.co.co.: of the document to be issued by the client in relation to the co.co.co. (for annual salaries up to 15,000 euros, a payslip is not mandatory; note that the limit coincides with the tax exemption and, therefore, in such cases no tax is due).
The MIMIT with circular no. 713 of 06/07/2024 published the public notice for the selection of entrepreneurial initiatives in the territories of the Tuscany Region affected by the flood events of 10/23/2023. The Ministry of Business and Made in Italy has published circular no. 713 of 7 June 2024 containing the public notice for the selection of entrepreneurial initiatives in the territories of the Tuscany Region affected by the flood events referred to in the articles. 18, c. 1, of Legislative Decree 181/2023 through recourse to the aid regime referred to in Law 181/1989.
With the Prov. of 06/07/2024 the Revenue Agency defined the percentage of the tax credit actually usable for the expenses incurred for the installation and commissioning of composting plants at the agri-food centers present in the Campania, Molise, Puglia regions , Basilicata, Calabria and Sicily. The art. 1, paragraphs 831 to 834, of Law 234/2021 provided for a tax credit for documented expenses, incurred by 31 December 2023, relating to the installation and commissioning of composting plants at agri-food centers present in the regions of Campania, Molise, Puglia, Basilicata, Calabria and Sicily.
With the response to question no. 131 of 06/07/2024, the Revenue Agency clarified that non-repayable contributions, i.e. those paid without any connection with the provision of services or transfers of goods, are not subject to VAT. In fact, exclusion from the field of application of VAT occurs whenever the person receiving the ”contribution” is not obliged to give, do or allow anything in return.
The National Council of Accountants, in view of the issuance of the corrective decrees envisaged by the Delegation Law for tax reform, has prepared a large package of improvement proposals on the delegated decrees relating to obligations, biannual composition with creditors and cooperative compliance. We will convey our proposals to the competent institutional bodies – states the President of the category, Elbano de Nuccio – within the now consolidated model of dialogue and preventive discussion.
With the Ministerial Decree 05/20/2024 (in the Official Journal of 06/07/2024) the Ministerial Decree 06/15/2024 was amended regarding the request for taxpayers who join the collaborative compliance regime. The changes became necessary: due to the new Legislative Decree no. 221/2023, containing provisions on collaborative compliance, and in particular art. 1, c. 1, letter. c) which he introduced to the art. 6 of the aforementioned Legislative Decree. 128/2015, paragraph 2-bis which with regard to taxpayers under the collaborative compliance regime provides that the Revenue Agency, before notifying an unfavorable response to a request for ruling, or before formalizing any other position contrary to a risk communication carried out pursuant to art. 5, paragraph 2, letter b), invites the taxpayer to a cross-examination to explain his position, postponing its implementation to a decree of the Minister of Economy and Finance; pursuant to Legislative Decree no. 219/2023, concerning Amendments to the statute of taxpayers’ rights and in particular, art. 1, paragraph 1, letter n), which replaced art. 11 of the same Law, containing provisions on the taxpayer’s request.
The limitation of the transferee’s liability for the tax burdens of the transferring company applies if the financial administration does not prove that the transfer was implemented in fraud of tax credits. However, in the presence of the intent to defraud the tax authorities, the liability of the transferee is unlimited and presumed.
Video course of: 07 June 2024 at 3.00 pm – 6.00 pm (Duration 3 hh) Code 222419 Speakers: Dr. Carla de Luca Main Topics: What’s new related to payments and deadlines for submitting forms The table of dependent family members Table A /RA The B/RB framework with a focus on short-term rentals (RB and RL framework) The C/RC framework: the taxation of tips, sportsmen’s fees before and after 01.07.2024 and the deduction for the police forces The framework W The RQ framework and the presentation of the regularization of the warehouse The RT framework and the compilation of capital gains linked to crypto-assets The RP framework and the indication of deductible charges: the parameterisation based on income and the IRPEF news. The options still in force linked to bonuses and the changes to Legislative Decree 39/24
In the RP framework of the mod. For PF 2024 incomes, the superbonus 110/90 maximum deduction must be indicated for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of photovoltaic systems or infrastructures for charging electric vehicles in buildings.
With a notice published on its institutional website, MIMIT announced the publication of the Ministerial Decree 5/06/2024 which approves (in attachment to the decree) the certification models for research, development and innovation activities. These are the models that must be used by certifiers registered in the Register for the issue of certifications attesting to the qualification of investments made by companies, for the purposes of their classification among the activities eligible for R&D&I tax credits.
The taxpayer is not entitled to compensation for alleged illicit conduct by the Revenue Agency if a previous final judgment declares the legitimacy of the assessment. The exclusion of the illegitimacy of the assessment acts eliminates any objective element of the alleged damage, essentially eliminating the relevance of the alleged omissions of further activities aimed at combating it.
With the response to question no. 130 of 06/06/2024, the Revenue Agency provided clarifications on the topic of compensation for the loss of employee income and, in particular, on the tax treatment of the compensatory allowance pursuant to art. 39 paragraph 2 of the Legislative Decree. 81/2015 recognized to the worker following the ruling of the labor judge. The compensatory indemnity: is recognizable in the event that the judge accepts the request for the establishment of the employment relationship with the user as the work was provided outside the limits and conditions set out in the articles. 31, paragraphs 1 and 2, 32 and 33, paragraph 1, letters a), b), c) and d), of the Legislative Decree. 81/2015; compensates in full for the damage suffered by the worker, including the retributive and contributory consequences, relating to the period between the date in which the worker ceased to carry out his activity for the user and the ruling with which the judge ordered the constitution of the employment relationship.
Trusts established before circular no. 34/e of 2022 between incoming taxation, outgoing taxation and protection of the taxpayer’s trust is the title of the document published today by the National Council and Foundation of Accountants, which aims to examine, with an operational approach, the main related issues to trusts whose assets were finalized before the issuance of the Revenue Agency circular. The Circular, adhering to a now consolidated orientation of the Court of Cassation, according to which it is relevant, for the purposes of the application of taxes on inheritances and donations referred to in Legislative Decree no. 346 of 1990, the only stable and definitive transfer of the trust assets in favor of the beneficiaries, overturned the previous approach of the Financial Administration which provided for the application of inheritance and donation taxes upon the destination of the trust assets, adhering to the different taxation scheme at the time of transfer of the trust assets to the beneficiaries of the same.
By next 17/06/2024 it is necessary to proceed with the payment of the first advance installment of the IMU 2024. The payment of the IMU for the year 2024 is due, alternatively: in 2 installments of the same amount (50), expiring respectively : the first (so-called advance payment): by 06/17/2024, equal to the tax for the first 1 semester (50 of the annual IMU, in case of possession for the entire 1 semester) calculated with the rates/deductions foreseen for the previous year, 2023 (even if the Municipality has already approved the new rates before 06/16/2024); the second (so-called balance): by 12/16/2024, adopting the resolutions (rates, deductions, assimilations to 1 house, etc.) published promptly on the MEF website for 2024.
The Ministerial Decree of 04/18/2024 of the Ministry of Agriculture, Food Sovereignty and Forestry was published in the Official Gazette of 06/05/2024, amending the Ministerial Decree of 05/20/2022 – Fishing and fishing sector supply chain contracts aquaculture – containing the definition of the criteria, methods and procedures for the implementation of supply chain contracts and related facilitative measures for the implementation of the programs. The subsidized interventions are aimed at granting aid compatible with the internal market pursuant to art. 107, par. 3 of the Treaty on the Functioning of the European Union.
