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Main deferrals on tax and labor measures included in the Law converting Decree No. 215/2023 "Milleproroghe"

News n.9/2024


Law No. 18/2024, converting "Milleproroghe" Decree No. 215/2023, provided significant interventions on deferrals in both tax and labor matters.

The Law was published in Gazzetta Official Gazette on February 28, 2024 and came into effect on February 29, 2024.

 

We summarize the most important news on the following issues:

  • Facilitated definition of folders

  • Scrapping Quater

  • Failure to comply with mandatory vaccination

  • Digital publishing innovation

  • IRPEF of the agriculture sector

  • Notifications to employment centers of sports jobs

  • Private sector forward contracts

  • Recruitment of people with disabilities to third sector entities

  • Corporate meetings conducted remotely

 

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Facilitated definition of folders

Art. 3-bis of Law No. 18/2024 established the postponement to March 15, 2024 of the payment deadlines set for the first two installments of the Facilitated Definition, fixed respectively on October 31, 2023 (first or single installment) and to November 30, 2023 (second installment), already slipped to December 18, 2023 by Law No. 191/2023. The same postponement is provided for the third installment, due on February 28, 2024.

Also extended to March 15 are the first two installments (due, respectively, on January 31 and February 28, 2024, by Law No. 100/2023) for the populations of Emilia-Romagna, Tuscany and Marche affected by the flooding events of May 2023..

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