Last Updated on November 21, 2024
Law no. 166 of 14 November 2024, converting, with amendments, Decree Law no. 131 of 16 September 2024 (the so-called “Saving Infringements” or “Salva Infrazioni”), has been published.
The amendments already introduced by the Decree to the sanctioning regime applicable in cases of violations of the regulations on fixed-term contracts, in both the public and private sectors, are confirmed (see our newsflash “Decree Law Saving Infringements: Updates for fixed-term employment contracts” dated 26.09.2024).
Additionally, during the conversion process, the longstanding provision was repealed under which lease or secondments of staff, where only the reimbursement of related costs is made, were not subject to value-added tax (VAT) (Article 8, paragraph 35, Law no. 67/1988).
The new Article 16-ter—aligning with the conclusions already reached by the Court of Justice of the European Union in Judgment C-94/19—provides that, starting from 1 January 2025, such transactions will also be considered subject to VAT.
Finally, the provision safeguards taxpayers’ actions prior to this date, implemented in accordance with the cited judgment or the regime under the aforementioned Article 8, for which no final assessments have been issued.
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