DL Semplificazioni: changes in the sanctioning discipline of the GSE.
DL Semplificazioni: changes in the sanctioning discipline of the GSE
Author: PwC TLS
Directive (EU) 2018/957 on transnational secondment is law also in Italy
Companies have to guarantee the same conditions recognized to local workers even to posted workers, applying ipso jure, if more favorable, the same working and employment conditions provided in Italy by law and NCLA of all working sectors, in particular those provided for workers who carry out similar activities in the same place where the posting takes place.
The MISE published the decree concerning the conditions for the granting of the funds for energy efficiency and territorial development works
MISE decree concerning the conditions for the granting of the funds for energy efficiency and territorial development works has just been published.
Brexit: how EU-based businesses can keep on trading with the UK post 31st December 2020
UK Government launches “Keep business moving” campaign. H
The effects of the epidemiological emergency on administrative and environmental obligations
The epidemiological emergency from COVID-19 has had extraordinary and unpredictable effects on the entire economic Italian system. Of course, it necessarily has an impact on the corporate functions responsible for the compliance of the company with administrative and environmental obligations.
New limits of benefit in the kind exemption. Increase of threshold and new rules for the valorization of the company car
The so called “August Decree” established that, limited to the tax period 2020, the threshold for exemption of the value of goods and services granted by the companies to employees and/or persons treated as such is raised from EUR 258, 23 to EUR 516,46.
Tax credit for sport sponsorships
The “August Decree” has introduced a specific tax credit available for entities who execute advertising investments with leagues, sport clubs and associations.
Electronic memorization and transmission of the consideration’s data: the clarifications in the Act no. 248558 published on June 30, 2020
With reference to the obligation of the electronic memorization and transmission of the consideration’s data, the most important update provides the postponement of the deadlines reported in the Act no. 1432217/2019 and in the Act no. 1432381/2019.
Ruling of the Italian Tax Authorities no. 47/2020 – Clarifications on the place of the provision of services concerning pleasure boats
The Italian Tax Authorities with the publication of the Ruling no. 47/2020 clarified that the place of the provisions of services of leasing, rental and similar of pleasure boats provided of the aforementioned articles can be considered excluded from the VAT taxable amount due to the lack of the territorial requirement only applying of effectiveness criteria, or if, through relevant means of proofs, can be demonstrate actual use and actual fruition of the service outside the EU territory.
National budget for the advertising bonus increased to 85 million euros. The request must be sent by 30 September
The "August Decree" increased the "Bounus Pubblicità; the national budget to be divided among the applicants has raised from 60 to 85 million euros, divided into 50 million for investments made in daily newspapers and periodicals, including online ones, and 35 million for investments made on local and national televisions and radio broadcasters, analogue or digital, provided that they are not owned by the State.