The so-called “Decreto Ristori”: the most important employment law news

Ristori Decree: with regard to employment law provisions, the most important news range from the possibility for companies to benefit (under certain conditions) from additional 6 weeks of shock-absorbers due to Covid-19; the to the extension of the dismissal’s ban (except for particular company’s situations) until January 31st, 2021; and to the exemption from social security contributions in favor of some employers, for a maximum period of 4 months.

VAT Plafond and permanent establishment – Ruling reply no. 336/2020

The Italian Tax Authority, with the ruling reply no. 336/2020, dated September 10th 2020, has clarified whether the status of usual exporter can be attributed to the permanent establishment in Italy of a Company which has previously transferred its tax residence abroad, pursuant to article 166, of the TUIR.

Tax assessments in the field of nautical leasing

The nautical sector, and the leasing of pleasure boats in detail, has always been subjected to a strict and deep audit and investigation activity carried on by the Italian Revenue Agency. The several liability of the supplier and the user for VAT purposes applied to the fees and the amounts owed in case of repayment has induced all the companies of the industry at stake to manage rigorously their activity with internal processes that can reduce the tax risks .

New opportunities with the Horizon Green Deal call

Following the proclamations of latest months, amplified by the epidemiological emergency in progress, the European Commission has launched a call for funding under the Horizon 2020 program in the context of the European Green Deal.

INPS clarifies the Covid-19 quarantine-disease binomial

By Message no. 3653, INPS clarified that quarantine and precautionary surveillance for the so-called fragile employees, do not constitute a temporary incapacity to work such as to absolutely prevent the performance of working activities, but represent mere situations of risk both for the employees and the community.