Author: PwC TLS

On June 30th, 2021 the commission for the reform of the Italian tax justice (hereinafter the “Commission”), established on April 14th 2021 with the decree of the Ministry of Justice and Ministry of the Economics and Finance (“MEF”) released the report containing the proposals for a systematic reform of the tax justice (hereinafter “Report”), which represents one of the objectives of the Italian Government within the National Recovery and Resilience Plan. 

In Note No. 10962 of July 5th, 2021, the Italian National Labour Inspectorate noted that, since there were no provisions for the extension of previous legal provisions, from July 1st, 2021 frail employees who are absent from work due to their condition of "frailty" will see such absence calculated for the purposes of the “protection period” (so-called “comporto”) and can no longer enjoy the right to carry out smart working.

With judgment no. 15119/2021, the Italian Supreme Court has dealt with collective dismissal and the relevant procedure.

"As EU law currently stands, operators of online platforms do not themselves make a communication to the public of copyright-protected content illegally posted online by users of those platforms unless those operators contribute, beyond merely making those platforms available, to giving access to such content to the public in breach of copyright" - the opinion of the Court of Justice of the European Union.

The Italian Tax Authority, through an official answer to a tax ruling submitted by a “controesodato” taxpayer, confirmed the possibility to benefit by the favorable tax regime for impatriates under article 16, of Legislative Decree 147/2015 for a further five years, i.e. from the year 2021 to the year 2025.

On June 24th, 2021 the Provincial Tax Court published the judgement no.2868 regarding a case in which the taxpayer had not set up any documentary charges relating to transfer prices pursuant to article 26 of the Legislative Decree no. 78/2010. More specifically the Tax Court decided to cancel the penalties imposed by the Italian Revenue Agency for an adjustment of intra-group prices, acknowledging how the complexity of the matter of transfer pricing can lead to  objective conditions of uncertainty regarding the extent and the scope of application of the reference legislation.

On 1 July 2021, the amendment to Regulation no. 17221 of 2 March 2010 on related party transactions, carried out by Consob with Resolution no. 21624 of 10 December 2020 came into force in order to transpose into Italian law the changes introduced by the (EU) Directive 2017/828 on the encouragement of long-term shareholder engagement.

The regulation No. 183995 of 2nd July 2021 issued jointly by the Italian Revenue Agency (hereinafter “IRA”) and Italian Tax Police (hereinafter “ITP”) enables the competent Offices (i.e., Analysis and Strategy Unit against international tax fraud, on the one hand, and Special Departments of the ITP, on the other hand) to request, inter alia, banking and financial intermediaries to provide evidence of transactions with foreign countries, even with reference to masses of taxpayers.

By responding to tax ruling no.  447 of June 25th, 2021 Italian Revenue Agency clarified that the special regime for workers who have returned to Italy, provided by the Legislative Decree no. 147/2015 (so called “decreto internazionalizzazione”) applies to sportsmen regardless of their nationality if they meet the requirements of the provision at stake.

The Italian Data Protection Supervisory Authority with a press release dated July 10, 2021, confirmed the content of the Guidelines on the use of cookies and other tracking systems of November 26, 2020.