DLP Insights

The provisions issued with Memorandum no. 4/2011 by the Presidency of the Council of Ministers and by the Ministry of Labour, besides harmonizing the procedures between the public sector and the private one, fixed the deadline on June 17, 2011 for the definitive switchover to the data processing system (so called “Sac”) for the online health certificates sending.

Court of Cassation, with sentence no. 6102/2011, specified that - with reference to tax claims filed by the tax authority - should the claim not be delivered to the tax contributor, the claim has to be notified through the posting up of the deliver notice to the local register, being not necessary a further registered letter.

The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents.

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.