Italian Revenue Agency: special regime for impatriate workers and payment for access to the extension
23 March 2023In ruling No 223/2023, the Italian Revenue Agency provided some clarification on the applicability of the ‘tax amnesty’ (remissione in bonis) regime – under Article 2, paragraph 1 of ...
Read moreEntitlement to damages if the extraordinary redundancy fund (CIGS) rotation is unlawful (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, February 2023)
21 February 2023With its order no. 37021 of 16 December 2022, the Court of Cassation stated that a worker is entitled to compensation for damages if, under an extraordinary redundancy fund ...
Read moreSocial shock absorbers: INPS publishes its 2023 guide
17 February 2023The National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with Circular No 4 of 16 January 2023, provided a summary of the provisions in force on the ...
Read moreThe financial administration has clarified the criteria for determining employment income in the case of incentive plans that provide for payment in shares
17 February 2023The Italian Revenue Agency, with ruling No 168 of 26 January 2023, provided some clarification on the determination of employment income in the case of incentive plans that provide ...
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