Intermediation in the sale of warranty extensions to be included in the calculation of the pro rata of VAT deduction – decision dated July 8th, 2021 of the Court of Justice in the case C-695/19

The Court of Justice, in its recent decision dated July 8th, 2021 in Case C-695/19, has affirmed the principle that intermediation transactions in the sale of warranty extension, carried out by subjects whose main activity is the sale of goods, constitute supplies of services relating to insurance transactions carried out by insurance brokers and insurance intermediaries (VAT exempt according to article 135(1)(a), of the Directive no. 112/2006/EC (“Directive”) which are relevant for the calculation of the pro rata of VAT deduction.

A company trade union agreement, as a result of a collective redundancy procedure, which grants the indemnity in lieu of notice at a lower figure than that established by the NCLA is lawful

Through the Order No. 16917/2021, the Court of Cassation, Labour Section, has dealt with the matter of the validity of the second-level collective agreement and the waiver, provided for therein, of part of the indemnity in lieu of notice of a group of employees involved in a procedure of collective dismissal.

Innovation Procurement: guidance from European Commission

With the Notice published last 6 July 2021 in the Official Journal of the European Union (2021/C 267/01), the European Commission has provided practical guidance on public procurement in the field of innovation (the “Guidance”), offering multiple interesting indications for the benefit of public administrations and economic operators.

The new situation of frail employees in the light of Decree-Law n. 105/21

by the entry into force of Decree-Law no. 105/2021, published in the Italian Official Gazette on July 23rd 2021, the state of emergency provided for by Article 26, paragraph 2 bis of Decree-Law no. 18/20 has been extended once again, providing, with retroactive effect  from July 1st 2021 until October 31th 2021 (the date coinciding with the end of the state of emergency, unless further extensions are necessary), the right of frail employees to smart working, provided that the tasks they perform are compatible with this mode.

Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings – Law Decree “Sostegni bis” converted in law in the Official Gazette

The law no. 106 of 23 July 2021, entitled “Conversion into law, with amendments, of the decree-law no. 73, containing urgent measures related to the COVID-19 emergency, for businesses, work, young people, health and local services”, has been published with effect from 25 July 2021.

E-invocing regime between Italy and San Marino

The Ministry of Finance’s Decree dated 21 June 2021 (hereinafter only "the Decree"), defined the rules related to the issuance of e-invoices for the supplies of goods and services carried out with counterparties resident in San Marino.

The proposals of reform of the Italian tax justice pursuant to the report of the intra-ministerial

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. 

Frail employees in the recovery phase from the Covid-19 pandemic

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.