Flat tax – early interpretations by Agenzia delle Entrate
OnFocus News 26 April 2019, no. 19

Agenzia delle Entrate provided clarifications on the application of the flat tax regimen, as amended by budget law 2019 – which widened its range of application – in order to prevent artificial divisions between self-employed work and company business as well as artificial transformation from subordinate to self-employed work.

Early retirement - clarifications
OnFocus News 19 April 2019, no. 18

INPS provided clarifications on new regulations introduced by Law Decree no. 4 of 28 January 2019, converted – with amendments – into Law 28 March 2019, no. 26.

2019 INAIL self-assessment – operational instructions
OnFocus News 17 April 2019, no. 17

INAIL divulged early operational instructions for the 2018/2019 self-assessment, in light of important amendments temporarily brought by Budget Law 2019 and recent inter-ministerial decrees, which introduced new tariffs for the insurance against work-related injuries and occupational illness.