Observatory

Observatory

Inland Revenue: option to extend repatriated workers tax regime

18 August 2022

In its answer to question no. 383 of 18 July 2022, the Inland Revenue clarified the option to extend the regime provided by the “Decreto Crescita” for repatriated workers. ...

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Observatory

Resignation by conclusive facts: employment is terminated even without an electronic procedure (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2022)

26 July 2022

In its 26 May 2022 ruling, The Court of Udine outlined a resignation by conclusive facts case and the “electronic resignation” procedure under Article 26 of Legislative Decree no. ...

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Observatory

INPS: clarifications on the COVID 19 pandemic-related deadlines extension for “vulnerable” workers

14 July 2022

In its message no. 2622 of 30 June 2022, INPS provided clarification on the provisions of Article 10, paragraph 1-bis, of Decree Law no. 24/2022, converted, with amendments, by ...

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Observatory

Inland Revenue: clarifications on the taxation of sums paid following a settlement agreement

14 July 2022

In its answer to question no. 344 of 23 June 2022, Inland Revenue ruled on the tax liability of amounts paid under a settlement agreement. In this case, the ...

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