{"id":8310,"date":"2024-11-21T14:02:03","date_gmt":"2024-11-21T14:02:03","guid":{"rendered":"https:\/\/toffolettodeluca.it\/?p=8310"},"modified":"2024-11-25T08:21:34","modified_gmt":"2024-11-25T08:21:34","slug":"decree-law-saving-infringements-updates-2024","status":"publish","type":"post","link":"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/","title":{"rendered":"Decree Law \u201cSaving Infringements\u201d: Updates and Confirmations in the Conversion Law\u00a0"},"content":{"rendered":"\n<p><strong>Law no. 166 of 14 November 2024<\/strong>, converting, with amendments,&nbsp;<strong>Decree Law no. 131 of 16 September 2024<\/strong>&nbsp;(the so-called \u201cSaving Infringements\u201d or \u201cSalva Infrazioni\u201d), has been published.<\/p>\n\n\n\n<p>The amendments already introduced by the Decree to the sanctioning regime applicable in cases of violations of the regulations on&nbsp;<strong>fixed-term contracts<\/strong>, in both the public and private sectors, are confirmed (see our newsflash&nbsp;<strong>\u201c<a href=\"https:\/\/toffolettodeluca.it\/en\/decree-law-salva-infrazioni-saving-infringements-updates-for-fixed-term-employment-contracts\/\">Decree Law Saving Infringements: Updates for fixed-term employment contracts<\/a>\u201d<\/strong>&nbsp;dated 26.09.2024).<\/p>\n\n\n\n<p>Additionally, during the conversion process, the longstanding provision was repealed under which&nbsp;<strong>lease or secondments of staff<\/strong>, where only the reimbursement of related costs is made, were not subject to&nbsp;<strong>value-added tax (VAT)<\/strong>&nbsp;(<strong>Article 8, paragraph 35, Law no. 67\/1988<\/strong>).<\/p>\n\n\n\n<p>The new&nbsp;<strong>Article 16-ter<\/strong> \u2014 aligning with the conclusions already reached by the&nbsp;<strong>Court of Justice of the European Union&nbsp;<\/strong>in&nbsp;<strong>Judgment C-94\/19<\/strong> \u2014 provides that, starting from&nbsp;<strong>1 January 2025<\/strong>, such transactions will also be considered&nbsp;<strong>subject to&nbsp;VAT<\/strong>.<\/p>\n\n\n\n<p>Finally, the provision safeguards taxpayers&#8217; actions&nbsp;<strong>prior to this date<\/strong>, implemented in accordance with the cited judgment or the regime under the aforementioned&nbsp;<strong>Article 8<\/strong>, for which no final assessments have been issued.<\/p>\n\n\n\n<p><strong>Toffoletto De Luca Tamajo<\/strong>&nbsp;is at your disposal for any support or clarification you may need.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">For further information: <a href=\"mailto:comunicazione@toffolettodeluca.it\">comunicazione@toffolettodeluca.it<\/a><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Law no. 166\/2024 confirms updates to fixed-term contract sanctions and introduces VAT obligations for staff leasing and secondments starting January 2025, aligning with EU judgments.<\/p>\n","protected":false},"author":27,"featured_media":8266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[21],"tags":[421,422,423],"class_list":["post-8310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsflash-insight","tag-lavoro-en","tag-risorse-umane-en","tag-toffoletto-de-luca-tamajo-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decree Law \u201cSaving Infringements\u201d: Key Updates in the Conversion Law<\/title>\n<meta name=\"description\" content=\"Discover the updates introduced by Law no. 166\/2024 converting Decree Law \u201cSaving Infringements,\u201d including changes to fixed-term contract sanctions and the VAT regime for staff lease and secondment.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decree Law \u201cSaving Infringements\u201d: Key Updates in the Conversion Law\" \/>\n<meta property=\"og:description\" content=\"Discover the updates introduced by Law no. 166\/2024 converting Decree Law \u201cSaving Infringements,\u201d including changes to fixed-term contract sanctions and the VAT regime for staff lease and secondment.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"Toffoletto De Luca Tamajo e Soci\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-21T14:02:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-25T08:21:34+00:00\" \/>\n<meta name=\"author\" content=\"Anne Carrion\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Anne Carrion\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/\"},\"author\":{\"name\":\"Anne Carrion\",\"@id\":\"https:\/\/toffolettodeluca.it\/en\/#\/schema\/person\/0d3c9ee4d17a5d36924ac79fac5476af\"},\"headline\":\"Decree Law \u201cSaving Infringements\u201d: Updates and Confirmations in the Conversion Law\u00a0\",\"datePublished\":\"2024-11-21T14:02:03+00:00\",\"dateModified\":\"2024-11-25T08:21:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/\"},\"wordCount\":216,\"publisher\":{\"@id\":\"https:\/\/toffolettodeluca.it\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/toffolettodeluca.it\/en\/decree-law-saving-infringements-updates-2024\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/toffolettodeluca.it\/wp-content\/uploads\/2024\/11\/dl-salva-infrazioni.avif\",\"keywords\":[\"lavoro\",\"risorse umane\",\"toffoletto de luca tamajo\"],\"articleSection\":[\"Newsflash &amp; 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