Arlati Ghislandi
newsletter
JUNE 2017
Arlati Ghislandi
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Facilitations for people who move their fiscal residency to Italy
Agenzia delle Entrate has provided clarifications on the facilitated taxation provided for people who move their fiscal residency to Italy.
Agenzia provided specific clarifications upon facilitations for:
-    Researchers and teachers (art. 44, Law Decree no. 78/2010);
-    Repatriated employees (art. 16, Legislative Decree no. 147/2015);
-    People who move their fiscal residency to Italy (art. 24-bis, Presidential Decree no. 917/1986).
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  • Tax equalization for “Renzi bonus” and credits resulting from 730 form, no obligation to use Entratel/Fisconline
    Agenzia delle Entrate has provided clarifications on the new obligation, for subject possessing a VAT position, to use, for compensation of credits via F24 form, only electronic services provided by the Agency itself.
    The Agenzia has speciofied that such obligation doesn’t extend to F24 forms with compensation of:
    - credits related to “Renzi bonus” (art. 13, c. 1-bis of TUIR);
    - credits reimbursed to employees and resulting from 730 tax return forms    .
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    • Smart working is now Law
      ILaw no. 81 of May 22, 2017, has been published on issue no. 135 of the Official Gazette, upon “measures for the protection of self-employed, non-entrepreneurial work and measures for flexibility of times and places of subordinate work”.
      “Smart working”, or “agile work”, a new form of subordinate employment aimed at increasing the competitiveness of companies and facilitating the harmonization of life and work, is therefore now operational.
      “Smart working” is not a new type of contract, but rather an alternate form of execution of the employment relationship.


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      • APE Social pension – requests may now be submitted
        INPS has set income levels for the payment of family checks from July 2017 to June 2018. Amounts set for the previous year are confirmed.
        According to ISTAT calculations, the percentile variation of prices for consumers between 2015 and 2016 resulted equal to – 0,1%. Income levels set for 2016, as well as corresponding amounts set for the family check, to be applied between July 2017 and June 2018, are kept unchanged also for 2017.
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        • New occasional work

          Law no. 96 of June 21, 2017, inclusive of new regulations on occasional work, has been published on Official Gazette no. 144 of June 21, 2017.

          The law is effective since June 23, 2017. Its field of application is no longer extended to all fields of activity and is now restricted to certain types of activity.