ECOBONUS and SISMABONUS 2020

In their reply No. 253/2023, dated March 17, 2023, the Italian tax authorities provided feedback to a ruling request submitted by a company established in the European Union (hereinafter, “EU”), which, in the 2016-2021 tax period, carried out, among others, electronic services ex Article 7 of Council Implementing Regulation (EU) No. 282/2011, to non-taxable customers, by erroneously charging VAT on such transactions in its Country of establishment instead of in the place where the customer is established or has his permanent address or habitual residence, as prescribed by Article 58 of Directive 2006/112/EC.

The Supreme Court of Cassation has recently addressed the issue of the unlawful interposition of manpower in the context of a service agreement rendered by manpower by means of Ordinance No. 4828 of February 16th, 2023, providing clarifications on the need to exclude the genuine nature of the service agreement in all those cases in which the contractor company actually lacks a business organization, and its employees, although formally employed, are effectively subject to the management of the principal company of the service agreement.

Article 27-bis was introduced into the T.U., which regulates the so-called compulsory paternity leave, which was previously not covered by the T.U.

On 1st March 2023, Confcommercio and Manageritalia signed an agreement providing for a further rate increase for employers in order to pay the supplementary contribution to the Mario Negri Fund i.e., the Supplementary Pension Fund provided for executive personnel to whom the National Collective Labour Agreement (hereinafter “NCLA”) for Executives of Trade Sector is applied.

On March 7, 2023, Legislative Decree No. 19 of March 2, 2023 (the “Decree”) was published in the Official Gazette (“Gazzetta Ufficiale No. 56/2023”), containing the rules on “Implementation of the Directive (EU) 2019/2121 of the European Parliament and of the Council of November 27, 2019, amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers, and demergers.”

With their reply No. 230/2023, dated March 1, 2023, the Italian tax authorities provided their feedback to the request of ruling submitted by a company that operates in the flexible packaging sector and, in particular, produces pouches in various materials, suitable for containing food in a solid and liquid state, which can be customized according to customers’ needs, with regard, for example, to format, accessories or graphics.