23 11 2023

Whistleblowing and Surveillance: obligations from 17 December 2023

2023-11-23T08:39:26+01:00November 23rd, 2023|Studio associated with Magnaghi Giannotto|

Whistleblowing must be instituted by private sector businesses by 17 December. Analysis of the new regulation, which, among obligations and protections, provides for the establishment and regulation of specific reporting procedures (internal, external channels and public disclosure), guaranteeing confidentiality and establishing a specific regime applicable in the event of retaliation. There is no doubt, therefore, the impact of this new reporting management method on the internal control system and on the organizational structures of companies, as well as on organizational models.

22 11 2023

Online platforms: the exchange of information begins

2023-11-22T08:35:10+01:00November 22nd, 2023|Studio associated with Magnaghi Giannotto|

By 31 January 2024, digital platform managers resident in Italy and, under certain conditions, "non-EU" foreign managers (Fpo), will have to communicate to the Revenue Agency the data on the sales of goods and services provided by users through their sites and apps. By the following 29 February, the Italian tax authorities will share this information with the authorities of other EU countries, based on the seller's state of residence, in turn receiving information relating to the sellers...

16 11 2023

Asset fund and fraudulent removal

2023-11-16T09:36:21+01:00November 16th, 2023|Studio associated with Magnaghi Giannotto|

The Court of Cassation, Section. Criminal, with Sentence no. 45163 of 09.11.2023, clarified some interesting profiles regarding the relationship between asset fund and the crime of fraudulent theft. The establishment of a patrimonial fund integrates the crime of fraudulent evasion of the payment of taxes, as it is a suitable act to hinder the satisfaction of a tax obligation. This, however, does not exempt from the need to verify, both in terms of the appropriateness of the conduct and the existence of the specific intent of ...

16 11 2023

BTP auction on Monday

2023-11-16T09:34:28+01:00November 16th, 2023|Studio associated with Magnaghi Giannotto|

In the supplementary BTP auction (dedicated to specialized investors) on Monday 13 November, the Treasury placed some BTP issues in full. As regards the BTP 3,85% 3 years 15-09-2026, the Treasury has assigned 600 million euros, compared to a request for 674 million euros. For the BTP 4,00% 7 years 15-11-2030, 373 million euros were assigned, against an offer of 400 million euros. For the 3,25% BTP (issue at the lower rate) ...

13 11 2023

The biennial composition with creditors and the flat-rate taxpayers

2023-11-13T10:40:44+01:00November 13th, 2023|Studio associated with Magnaghi Giannotto|

As is known, flat-rate taxpayers will also be able to join the biennial preventive agreement, even if the Delegation does not provide any indication regarding the criteria for calculating the "agreed income" for flat-rate taxpayers! It is easy to imagine that even flat-raters will be asked for more data for the preparation of the settlement proposal.

9 11 2023

Impatriate regime - New features of the Legislative Decree. “International taxation” implementing Law 111/2023 (tax reform enabling law)

2023-11-09T10:38:44+01:00November 9th, 2023|Studio associated with Magnaghi Giannotto|

The legislative decree scheme. on international taxation, implementing Law 111/2023, transmitted to Parliament, formalizes the changes for expatriated workers pursuant to art. 16 of the Legislative Decree. 147/2015. The relief will only concern workers with a higher level of specialization and qualification and will be limited in terms of the percentage of tax-free income (50% compared to the current 70%, or 90% for transfers to the South), the amount of income subsidized (with the introduction of a ceiling of 600.000 euros), as well as the required requirements of previous residence ...

7 11 2023

Economic-financial information - SMEs - Access to credit (CNDCEC-FNC document)

2023-11-07T10:36:49+01:00November 7th, 2023|Studio associated with Magnaghi Giannotto|

In a document published yesterday, 6.11.2023, the CNDCEC and the FNC highlight the need for companies to provide adequate economic-financial, historical and prospective information, in order to improve access to credit and meet the requirements contained of the Corporate Crisis and Insolvency Code. Both the quantitative and qualitative growth of the information set can be favored by the support of accountants, who can "facilitate the necessary cultural change to face today's challenges in a more conscious way and with adequate ...

3 11 2023

The payment of the second IRPEF 2024 advance has been extended to January 2023 for some subjects

2023-11-03T10:44:09+01:00November 3rd, 2023|Studio associated with Magnaghi Giannotto|

The Legislative Decree of 18 October 2023, n. 145, accompanying the 2024 Budget Law, art. 4, provides that only taxpayers: • in possession of a VAT number, • who carry out the activity individually • and who in the year 2022 have achieved revenues or compensation of an amount not exceeding 170.000 euros will be able to make the payment of the second IRPEF 2023 advance with deadline of 16 January 2024 (instead of the original deadline of 30 November 2023). The same subjects will also be able to ...

3 11 2023

Impatriate regime

2023-11-03T10:41:27+01:00November 3rd, 2023|Studio associated with Magnaghi Giannotto|

The draft Legislative Decree. of implementation of the fiscal delegation reduces the benefits connected to the regime for repatriated workers, rewriting the access requirements in a more stringent way. In particular, the art. 7 co. 1 letter b) of the draft decree provides that the work activity must be carried out by virtue of a new employment relationship with a person other than the one where the employee was employed abroad before the transfer, as well as those belonging to the same group . The ...

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