News
Is the web tax arriving?
- 29/05/2017
The so-called web tax is a tax to be charged to web service multinationals (Google, Apple, Amazon, Facebook), which operate in Italy and nonetheless pay taxes in Countries where the fiscal regime is more favorable.
On May 22, the Italian House Budget Committee approved a mechanism for fostering the cooperation between the Tax Authority and those web-companies which boast consolidated revenues of more than one billion euros and deliver goods or services in Italy for more than fifty million euros.
Therefore, such companies, together with the Tax Authority, verify if the requirement of their permanent establishment in Italy is met. If so, those companies may offer to pay their expired tax debts and benefit from a penalty discount. For the future, they may then join the so-called “collaborative performance system”.
NEWS
- 16/10/2024
The Council of State, in its judgment No 7361 of 3.09.2024, ruled that ‘the notion of “grave professional misconduct” is an indeterminate legal concept that does not require an exclusive conn...
The legality of communicating illness to the employer by fax
10/10/2024The Court of Cassation, Sec. of Labour, with the order of 25 September 2024, no. 25661, rendered on the subject of labour relations, established that ‘The communication of illness to the employer...
- 22/08/2024
The Sicilian Regional Administrative Court, in its ruling no. 2096 of 4.6.2024, established that ‘certification issued by a foreign body accredited by the single national accreditation body o...