Life annuity under Art. 13 L. 1338/1962: the Court of Cassation overcomes INPS interpretation
23 September 2025With ruling no. 22802 of 2025, the United Sections of the Court of Cassation introduced a significant interpretative change regarding life annuities under Art. 13, Law of August 12, ...
Read moreIndustry Executives: €100 fee to support active policies
23 September 2025On July 24, 2025, Confindustria and Federmanager signed an agreement implementing the provisions of the NCLA for executives of companies producing goods and services (the so-called “NCLA Executives Industry”), ...
Read moreCompany Cars: The New Rules in Force – What to Know About 2025 Taxation (Roberta De Felice – HR Link, 16 September 2025)
16 September 2025In 2025, the taxation of company cars for mixed private and business use has changed: the calculation based on emissions has been replaced by fixed percentages linked to the ...
Read moreEmployee Shares and Preferential Tax Regime: The Position of the Italian Revenue Agency in Ruling No. 147/2025 (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2025)
19 August 2025Employee share plans are, to date, a tool frequently used by companies, particularly by listed corporations and large multinational groups. Their growing popularity is undoubtedly due to the significant ...
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