The art. 2, par. 5 bis, of the Fiscal Decree no. 16/2012, replaces the par. 28 of the art. 35 of the Law Decree no. 223/2006, extending also to the employer the jointly liability between contractor and subcontractors with reference to the payments to the Treasury of the income tax (so called “Irpef”) withholdings on the subordinate employment and of the VAT due on the performances of the contract work. The liability of the employer operates over the length of the contract and take effect until the second year after the termination of the contract work.
