Category: Newsalert

On 21 February 2023, the Ministry of Businesses and Made in Italy (“MIMIT”) published the implementing containing the regulations for the certification of tax credit in the field of R&D, technological innovation, design and aesthetic ideation. This decree established the methods and deadlines for submitting applications for registration in the Register of tax credit certifiers.

The Legislative Decree no. 13/2024, Art.38, set forth the anticipation of statutory deadline for the filing of the corporate income tax returns (i.e. IRES and IRAP) starting from the FY ending on December 31st, 2023.

On 2 March 2024, Law Decree No. 19/2024 came into force, providing for “Further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR)” (the “Decree”).

Summary table of some of the main 2024 tax deadlines

On February 21st, 2024, the Legislative Decree No. 13 dated 12 February 2024 on tax assessment was published in the Italian Official Gazette No. 43, implementing with additions the Draft legislative decree of 3 November 2023.

For a company to protect its creative idea, among the various services made available to IAP, the so-called “pre-emption filing” stands out, which is expressly recognized both in Article 44 of the Code Self-Regulation and in the special “Regulations for Filing Protective Notices”.

With the measure no. 642 of December 21st, 2023 (named “Computer programs and services for managing email in the work context and processing of metadata”), the Italian Data Protection Authority provided some indications to public and private employers about the use of computer programs and services for email management, marketed by suppliers in cloud or as-a-service.

Among changes introduced by the Budget Law regarding incentives for businesses, the main changes are: (i) the definition of a national budget for the SEZ tax credit applicable for 2024; (ii) the refinancing of the “Nuova Sabatini” pursuant to art. 2 of Legislative Decree 69/2013; (iii) the refinancing of Development Contracts relating to industrial development projects pursuant to art. 1 co. 253 – 254 of Law 213/2023; (iv) the extension for the years 2024 and 2025 of the tax credit for the purchase of paper in favor of newspaper and periodical publishing companies; (v) the new regulation about the tax credits for film and audiovisual production companies; (vi) introduction of the prohibition of offsetting in case of tax debts recorded in the register for collection exceeding 100.000 euros. Below we report a brief analysis of these changes.

In the context of a trial pending before the Court of Appeal of Naples, the Judges had raised a question of constitutional legitimacy about Articles 3, first paragraph, and 10 of Legislative Decree No. 23 of March 4th, 2015, which, in implementation of Delegated Law No. 183 of 2014 (so-called "Jobs Act"), had introduced the new concept of the open-ended employment contract, characterized by increasing protections in relation to seniority in service.