Observatory

Observatory

Dematerialisation and retention of expense reports. New guidance from the Italian Revenue Agency 

26 July 2024

In its Response to Application for Ruling no. 142 of 2024, the Italian Revenue Agency was once again called upon to provide guidance on the processing, in terms of ...

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Observatory

Unlawful staff supply work , contracting and secondment: penalties

26 July 2024

On 30 April 2024, Italian Law no. 56/2024, which implemented Italian Decree-Law no. 19/2024, was published in the Italian Official Gazette. Among other things, the new law introduced important ...

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Observatory

Maxi – 120% deduction, implementing Decree published

15 July 2024

The maxi deduction provided for by Italian Legislative Decree no. 216 of 30 December 2023, fully implemented by Italian Ministerial Decree of 25 June 2024, allows, for 2024 only, ...

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Observatory

Under 35 Exemption:.… It starts again in September

21 June 2024

The “Cohesion Decree” has introduced a new contributory exemption for the recruitment of permanent staff. This exemption will be available for up to 24 months for the recruitment of ...

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