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 .
With the Order dated 8 October 2020 the ECJ expressed itself on import VAT recoverability for the importer that is not the owner of the imported goods.
The Law Decree n. 129/2020 the Italian Legislator has introduced urgent measures in the field of the tax collection.
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.
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.
Collective life insurance policies entered by the employer in the interests of its employees, in order to guarantee them an additional benefit of the remuneration, represent a component of the employment income (fringe benefit).
DL Semplificazioni: changes in the sanctioning discipline of the GSE.
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.
MISE decree concerning the conditions for the granting of the funds for energy efficiency and territorial development works has just been published.
UK Government launches “Keep business moving” campaign. H