The Joined Chambers pronounce on the solidarity between withholding agent and taxpayer.
The Joined Chambers of the Court of Cassation, as per sentence n. 10378 of 14 April 2019, have
20 May 2019
T-NEWS
The EU Court ruled on the incorrect application of the ordinary VAT regime to a transaction subject to reverse charge.
By sentence no. C-691/17 dated 11 April 2019 regarding the dispute between a Hungarian company and the related national tax and customs administration, and in compliance with Directive 2006/112 / EC, the European Court of Justice has ruled on a case of incorrect application of the ordinary VAT regime to a transaction subject, instead, to reverse charge regime.
3 May 2019
International survey on the respect for privacy: principle of accountability and enforcement of EU Regulation 679/2016.
At the end of 2018, a few months after the full applicability of EU Regulation 679/2016 on the protection of personal data, most companies and public bodies have understood the concepts promoted by the Regulation related to the principle of accountability; despite this, there are still significant shortcomings in the effective implementation of specific policies for the protection of personal data. This is the outcome of the international survey on respect for privacy (“Sweep 2018”) conducted by the personal data protection authorities belonging to the Global Privacy Enforcement Network.
23 April 2019
The 2019 Italian Pension Reform and the incentives for hiring people in “ Citizen’s Income Relief Scheme”.
With the entry into force of the Law n. 26/2019, converting DL no. 4/2019, are changed the rules for retiring for interventions that provide for the introduction of the “quota 100”, in addition to the current retirement channels: “pensione anticipate e pensione di vecchiaia”(early retirement and old-age pension), together with the extension of the “Opzione donna” (female option) the extension for one year of “Ape Social” for the less-favoured categories, the suspension of the life expectancy adjustments of the early retirement, the facilitated redemption of the degree, the cd. “pace contributive” (Contributory peace) and the introduction of “Reddito di cittadinanza” (citizenship income) and other related measures.
19 April 2019
Tax benefits for unspecialized employees : for football players and professional sportsmen, working in Italy is more convenient.
The cd. Growth Decree approved by the Government last Thursday 4 April and “subject to agreements”, therefore not yet definitive, provides, among different tax innovations, a particularly favorable treatment for the football players who come to play in Italy. In fact, by way of extension of the facilitated regime already in place for the c.d. “impatriati” (i.e. those who intend to transfer their residence in Italy), Irpef would apply only on 30% of the income taxable produced by unspecialized employees. The treatment would be even more advantageous in case the employee resides in a Southern Italy region, where the tax base drops to 10% of the income produced.
17 April 2019
Bank of Italy published the transparency regulation, as amended after public consultation ended on September 10, 2018.
On March 19 2019, after public consultation ended on September 10, 2018, the Bank of Italy enacted amendments to the “Transparency Regulation” dated July 29, 2009 (as amended), in order to complete implementation in Italy of the Directive 2015/2366/UE (the “Payment Services Directive 2 -PSD 2”), and other law provisions (i.e. the Benchmark Regulation 2016/1011/UE, the EBA Guidelines on remuneration policies and practices in the sale of retail banking products and services, etc.).
Such amendments shall be effective starting from July 1st 2019, except for: (a) amendments to Section VI on payment services, and (b) amendments to Section XI, par. 3, on terms to respond to customers’ complaints, that (since are still subject to other public consultations) shall be effective on the date to be indicated by the Bank of Italy by future regulation.
16 April 2019
Requalification for registration tax purposes, by the Tax Authorities, of the transfer/constitution of surface rights in a company sale agreement, in the renewable energy sector.
The intent of amendment of the art. 20 of d.P.R. no. 131/86 (T.U. Registry Tax), firstly through the art. 1, p. 87, of Law no. 205/2017 and then with art. 1, p. 1084, of Law no. 145/2018, was to bound the practice of Tax Authorities of qualifying differently the effects of the acts notarized, for the redetermination of the higher registration taxes. Two recent judgments, in the renewable energy sector, give us the opportunity to evaluate the process of requalification of contracts (in accordance with the art. 20 before the adaptations), but above all consider how the case law marks the boundaries of the Tax Authorities action.
8 April 2019
Amendments to the Bank of Italy regulation on sanctions.
On February 7th, 2019, it was published on the Official Gazette nr. 32 the Bank of Italy Regulation that has amended the Bank of Italy “Regulation on sanctions and administrative sanctions procedure” dated December 18th 2012 (as amended).
The new provisions mainly aim at updating the sanctions procedure in compliance with the amendments set forth on the anti-money laundering sanction regime, by the Legislative Decree of May 25th 2017, no. 90, that has implemented in Italy the 4th Anti-money laundering Directive (i.e. Directive no 2015/849/UE).
5 April 2019
Action for liability: limits of the compensable damage.
The bankruptcy receiver, in the action for liability against the directors, has to demonstrate not only the breach and the damage suffered by the company or by the creditors, but also the causal link between the aforesaid damage and the conduct censured. Compensable damages, in fact, are only those directly attributable to specific acts of maladministration.
This is what stated by the Court of Cassation with the ordinance n. 2659 of the 30th January 2019.
4 April 2019
Community contributions and VAT deduction on purchases.
The Tax Revenue Agency clarified the treatment, for VAT purposes, of the contribution disbursed by European Economic Community, through an Italian Region, and of the purchases of goods and services referable to the same: in particular it qualifies the contribution obtained as “allocation of funds”, with the consequent exclusion from the scope of VAT; on the other hand it admits the deduction of the tax paid on purchases of goods and services made using the aforementioned contribution.
2 April 2019
Recent decisions of Supreme Court of Cassation.
The Court of Cassation establishes the following principles:
1) For the Cassation, the objective negative economic course of the society doesn’t constitute a presupposition that the employer necessarily has to feel for justified objective motive in case of dismissal of an employee
2) For the Supreme Court the “giustificatezza”, typical of the managerial category, in fact, can be based (due to the particular nature of the relationship of trust) on objective questions, provided they are appreciable in terms of law.
3) For the Cassation, the intimidating acts of the employer, by means of sentences aimed at obtaining the resignation of their employee, would endanger the moral and mental freedom of the latter.
4) For the Cassation, the employer’s trust may be compromised, not only as a result of specific contractual defaults, but also due to extra-business practices that have a reflection, even if only potential but objective, on the functionality of the employment relationship .
5) For the Court of Cassation, where the economic-functional link between the companies is such as to lead to the simultaneous and indistinct use of the same work performance in each of them, there is a single center for assigning work relationships.
29 March 2019
Labor consultants act as data processors, the Data Protection Authority states.
The labor consultants act as data controllers pursuant to par. 28 of Regulation (EU) 2016/679, and the processing of personal data carried out on behalf of its customers must therefore be regulated by a contract or other legal act: this is what emerges from the letter of the Italian Data Protection Authority sent to the National Council of labor consultants on January 22, 2019.
26 March 2019
