Local collective contract, which represents a requirement of enforceability of the tax relief on amounts referred to competitiveness and productivity, may be retroactive. This is the guide-line of the so called “Fondazione Studi dei Consulenti del Lavoro” (an organization of labour consultants), arising from interpretation of Newsletter no. 3/E of February 14, 2011, of Revenue Agency and Ministry of Employment, which states the lack of a formal burden for contracts regulating the payment of items that may benefit of tax relief. On the contrary, Confindustria understands the enforceability of the relief only for payments occurring after the signing of local agreements.
