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).
LAST PLACES AVAILABLE Video course of: 07 June 2024 at 3.00pm – 6.00pm (Duration 3 hh) Code 222419 Accredited ODCEC Patti (Me) – (3 credits) Live participation only Speakers: Dr. Carla de Luca Instructions for viewing the Videoconference : On the same day of the Video Conference, 2 hours and 1 hour before the scheduled start, an email will be sent containing the link to watch the live broadcast. You will need to press the blue “participate in the webinar” button (in the email) a few minutes before the start. ‘start. You are also advised to always monitor your Junk Email and Spam folders. We also recommend checking the anti-spam or junk email filters for the invitation email (sent by customercaregotowebinar.com).
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.
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 as a result of 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.
The Council of Ministers has definitively approved the legislative decree on the sanctions reform. Among the most significant innovations is the introduction of a new regulation for the regularization of unreceived invoices (or the receipt of an irregular invoice), for which the following is foreseen: the suppression of the so-called. self-invoice report to be made within 30 days from the 4th month following the month in which the invoice is not received and payment, within the same deadline, of the relevant VAT (deductible) replaced by an electronic communication to be made within 90 days from the moment in which the invoice (deferred, in the presence of DDT or suitable documentation, or immediate) should have been issued.
The Prime Ministerial Decree 05/20/2024, pub. in the Official Journal of 05/25/2024, has remodulated the resources and their destination (for the relevant details, please refer to the Prime Ministerial Decree) and the incentives for the purchase of low-pollution emission vehicles carried out from the date of entry into force of the Prime Ministerial Decree and until 31/12/2024. The provisions relating to the increase in the contribution for the purchase of category M1 vehicles by holders of taxi licenses and persons authorized to operate the rental service with driver are omitted.
With CM 12/E/2024 the Revenue Agency provided indications regarding the application of the voluntary reform to the electronic sending of the Single Certification beyond the ordinary deadlines. SANCTIONS: art. 4, co. 6-quinquies, Presidential Decree n. 322/98 provides that “For each omitted, late or incorrect certification, a penalty of one hundred euros is applied in derogation of the provisions of art. 12 of Legislative Decree no. 472/97 with a maximum of 50,000 euros per tax withholding agent.
