DLP Insights

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction of the bureaucracy burden, found an initial response in the over 20 measures introduced in the so called “Decreto Sviluppo” passed by the Government in May 5, 2011.

The Chapter “Disease” of the renewal of the Tertiary Sector National Collective Agreement - finally signed on April 6, 2011, with separate signature (FILCAMS-CGIL, in fact, did not sign the agreement) - provides that "the employers could make use the option of directly paying, instead of INPS, the disease emolument with amount and procedures provided for by the relevant Article, with consequent exoneration from the payment of the related contribution to INPS”.

INPS, with message no. 9042/2011, clarified that the termination of pregnancy which occurs from the 180th day, calculated from the beginning of gestation, has to be considered childbirth.

Local collective contract, which represents a requirement of enforceability of the tax relief on amounts referred to competitiveness and productivity, may be retroactive.

The Ministry of Labour, with memorandum No. 10/2011, gave a broad interpretation of the provisions of the so called “Collegato Lavoro” (Law No. 183/2010) concerning the sanctions application.