VAT – Transactions treated as exports: vessels used for high sea navigation – Territoriality of the provision of services relating to pleasure vessels

Art. 1, paragraph 708 of the Budget Law 2021 integrated art. 8-bis of Presidential Decree no. 633/1972 with the new paragraph 3 which, for the first time, provides a definition of "vessel used for navigation on the high sea" and of "voyage on the high seas"; paragraph 710 of art. 1 of the Budget Law 2021 introduces a new measure within the pleasure vessels tax rules. In particular, non-taxable users of pleasure vessels must certify the percentage of use, within the EU territory, of the services, not of short-term, of leasing, chartering and similar services of the vessel by filling in box B of the declaration.

Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings – The clarifications provided by Tax Authority with the Circular letter n. 20/E dated 29 December 2021

The Article 18 of Law Decree no. 73 of 25 May 2021 (Urgent measures related to the emergency from COVID-19, for businesses, work, young people, health and local services) amends the art. 26 of the Presidential Decree n. 633/1972 on the recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings.

Extension of the state of emergency and “emergency” labor measures

In force since December 24th, the Decree-Law n. 221 extended the anti-Covid state of emergency until 31 March 2022, as well as numerous provisions aimed at containing the spread of the epidemic that could have negatively impacted  the performance of the main social and economic activities. On the other hand, several of the special labour law measures linked to the pandemic, still in force, have not been further extended by the Legislator until now.

The transposition of RED II Directive into the National Legislation and operating model for the PPA electronic board

The Decree has provided, in art. 28 paragraph 1, that within 180 days from its entry into force the Gestore dei Mercati Energetici - GME S.p.A. ("GME"), in order to ensure a gradual implementation of the PPAs negotiations, will realize an electronic board with the aim of promoting the match between the parties potentially interested in the execution of such agreements.

The measure of suspension of the activity and the recent clarifications of the Italian Labour Inspectorate

Article 13 of Decree-Law no. 146/2021 (the so-called ‘’Fiscal Decree 2021’’) has recently replaced Article 14 of Legislative Decree no. 81/2008 (the so-called ‘’Consolidated Act on Safety at Work’’) with specific reference to the suspension of the business activity due to ascertained irregular work and health and safety violations, specifically intervening in the field of supervision and suspension of the business activity in case of serious violations.

The Constitutional Court declares the illegitimacy of the obligation to outsource contracts for concessionaires of public works, supplies and services

h the judgment of 23 November 2021, no. 218 (“Judgement”), published in the Official Gazette on 24 November 2021, the Constitutional Court declared the illegitimacy of Article 177, Legislative Decree no. 50 of 18 April 2016, (“Procurement Code”), governing the regime for the awarding of contracts by concessionaires of works, public services and supplies for violation of Articles 3, paragraph 1, and 41, paragraph 1, Constitution.