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.

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.

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.