In Pronto Ordi 4/2024, the CNDCEC analyzed the case of the possible incompatibility between the exercise of the profession of chartered accountant and/or accounting expert and the simultaneous registration in the Register of Agrotechnicians and Graduated Agrotechnicians. The art. 4, co. 1, of the Legislative Decree. n. 139/2005 expressly establishes the incompatibility between: the exercise of the profession of chartered accountant and accounting expert; and that, even if not prevalent, nor usual in the profession of notary and professional journalist.
Yesterday the Revenue Agency made the software available to proceed with the drafting and subsequent verification, all electronically, of the following 2024 declaration forms: Incomes for natural persons, compilation and control software Incomes for partnerships, software compilation and control software Income Joint-stock companies, compilation and control software Income Non-commercial entities, compilation and control software Choices of destination of 8, 5 and 2 per thousand, compilation and control software IRAP, compilation and control software National and global consolidated control, 770 compilation and control software, 730 compilation and control software, control software. The relevant channel has also been created to proceed with the transmission of declarations to the Agency via electronic services.
In the CDM of 05/06/2024 – on the proposal of the President Giorgia Meloni, the Minister of Agriculture, Food Sovereignty and Forestry Francesco Lollobrigida and the Minister of Business and Made in Italy Adolfo Urso – a legislative decree was approved which introduces urgent provisions for agricultural, fishing and aquaculture businesses, as well as for businesses of national strategic interest. The provision provides for interventions aimed at supporting work in agriculture, combating unfair practices, stopping the spread of African swine fever and brucellosis, containing the spread and proliferation of alien species such as the blue crab, rationalizing spending, improving efficiency of the National Agricultural Information System (SIAN) and strengthen controls in the agri-food and wildlife-hunting sectors.
With message no. 1702 of 06/05/2024, the INPS has announced the release of the application called Utility Exemption for Mother Workers which must be used by working mothers who benefit from the total tax exemption introduced by the 2024 budget law, to communicate the tax codes of their children or, alternatively, the personal data. The reference provision provides for an exemption of 100 (maximum 3,000 euros per year to be adjusted on a monthly basis) of the IVS quota of the working mother with a permanent employment relationship: of three or more children, for the pay periods from 1 January 2024 to December 31, 2026.
During 2023, the Register of Accountants records the entry of 1,864 new members and 161 new professional companies. Compared to 2007, the year in which the single register of doctors and accountants was officially launched on 1 January 2008, members increased by 12%, reaching the figure of 120,424.
On 3 May 2024 in Turin, at the Risorgimento Museum, the Ai4Industry Foundation was presented, in the presence of the ministers Giancarlo Giorgetti, Adolfo Urso and Anna Maria Bernini, the president of the Piedmont region Alberto Cirio, the mayor of the municipality of Turin Stefano Lo Russo . The foundation was born with a precise mandate: to oversee the applications of artificial intelligence – says Giorgetti – to the industrial sectors, starting from aerospace and automotive.
Law 56/2024 was published in the Official Journal of 05/03/2024, converting, with amendments, Legislative Decree 19/2024 containing further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR). On the labor provisions included in Legislative Decree no. 19/2024 (details here), the following changes occurred during the conversion: regarding the treatment of personnel employed in the procurement of works or services and in subcontracting, there is an obligation to pay a total economic and regulatory treatment not lower than that provided for by the national and territorial collective agreement stipulated by the comparatively more representative workers’ and employers’ trade union associations on a national level (the original text of the Decree referred to the most applied one) applied in the closely related sector and area with the activity covered by the contract and subcontract; regarding the credit license for businesses and self-employed workers who intend to operate on construction sites, it is envisaged that the license can be extended to other areas of activity identified by decree of this Dicastery, after consulting the employers’ trade union organizations and of comparatively more representative workers.
With the response to question 100 of 05/03/2024, the Revenue Agency: with reference to a company that purchases automotive diesel placed in a tax warehouse pursuant to art. 1 paragraphs 937-943 of Law 205/2017; in relation to the methods of recovery of the VAT paid if, at the end of the year, it is higher than that corresponding to the extraction of the products from the tax warehouse; clarified that the VAT paid in excess for the extraction of fuel from a tax warehouse can be deducted from the tax relating to releases for consumption or extractions carried out in subsequent tax periods, until it is exhausted. Only in case of absence of products to be extracted and termination of the relationship with the warehouse manager, it is possible to make a request for reimbursement of the VAT paid in excess of what is due pursuant to the art. 30-ter paragraph 1 of Presidential Decree 633/72.
From 12pm on Monday 6 May to 5pm on 17 May 2024 it will be possible to access the electronic procedure prepared by INAIL for the submission of applications for financing of projects aimed at training and information on the reintegration and work integration of people with disabilities from Work. The public notice for the year 2023 was published in the Official Journal of 28 December 2023 and is issued in implementation of the art. 1 paragraph 166 of Law 190/2014, as integrated by art. 1 paragraph 533 of Law 145/2018; the resources allocated amount to 2.5 million euros, to be assigned based on the chronological order in which applications are submitted.
With the Ministerial Decree 04/24/2024, the Ministry of Economy and Finance approved two new declaration models (as well as the respective instructions and technical specifications for electronic transmission), relating to: the IMU/IMPI declaration (replacing the previous model from the Ministerial Decree of 29 July 2022); to the IMU ENC declaration for non-commercial entities pursuant to art. 1 paragraph 770 of Law 160/2019 (replacing the model referred to in the Ministerial Decree of 4 May 2023). NEW – Among the main innovations of the model, we highlight the one relating to the IMU exemption for properties illegally occupied by third parties.
The National Council of Accountants has announced the signing of a collaboration agreement with Rete Aste, a leading network in the competitive sales sector. This strategic partnership, signed by the respective representatives Elbano de Nuccio, President of the Accountants, and Gian Luca Montanini, legal representative of Rete Aste, aims to promote and increase the role of accountants in the sector of commercial, industrial and residential sales, both judicial and extrajudicial and private.
Guidelines regarding interference between real procedures (criminal and prevention) and insolvency procedures is the title of the research document published today by the Council and the National Accountants Foundation – Research. The publication, edited by the study commission Interferences between ablative measures and insolvency procedures within the area of delegation of Judicial Functions and ADR, has the aim of supporting, from a scientific and operational point of view, those registered in the Register who carry out the delicate tasks of judicial administrators and judicial liquidators.
With legal advice no. 2/2024 of the Revenue Agency it was clarified that the reduced VAT rate of 10 cannot be applied in a general way to sales of food supplements, being recognized only if the products are classifiable in customs heading 2106 of the combined nomenclature of referred to in EEC regulation 2658/87, annex 1. To benefit from VAT at 10%, therefore, a prior request from Customs is necessary.
