Readmission in terms of taxpayers forfeited from the scrapping ter and from balance and excerpt; extension of the payment deadline for notified payment notes in the period from September 1st to December 31st and the number of installments whose non-payment determines the forfeiture of the installments in progress before the start of the Covid suspension; integration of the contribution to the Revenue Agency-Collection in the three-year period 2020-2022; simplification of the discipline of patent box And Fund refinancing automotive.
It’s main tax measures contained in the draft of the mixed decree being examined by the Council of Ministers in progress this morning: the provision also contains measures relating to work and to strengthen the regulations on health and safety in the workplace; other urgent measures, including some related to Pnrr.
For scrapping ter and balance / excerpt it is expected that the payment of the installments to be paid in 2020 and those to be paid on February 28, March 31, May 31 and July 31 2021 for the purposes of facilitated definitions does not determine its ineffectiveness if carried out in full by 30 November 2021; for the files notified from September 1st to December 31st, the deadline for fulfilling the obligation resulting from the role is set at 150 days; the extension of the number of installments to 18 is set; “the debtors incurred, on the date of entry into force of the decree, forfeiture of the extension plans in place on the date of 8 March 2020 are automatically readmitted”; the deeds and measures adopted and the obligations carried out by the collection agent from 1 October 2021 to the date of entry into force of the decree remain valid and, in relation to the payments of the suspended installments, the default interest paid, the penalties and the sums remain valid additional.
All ‘Revenue Agency-Collection is then guaranteed an additional contribution of 300 million in total. Simplification of the patent box discipline and possibility for those who have wrongly used the tax credit for investments in R&D to transfer it without penalties and interest. Finally, an additional 300 million have been confirmed to be allocated to the purchase of green cars: 200 million per car, also under finance leases, with emissions in the 0-60 grams of CO2 per kilometer range; 60 million for new factory category N1 commercial vehicles or factory new special category M1 vehicles, of which 15 million for electric vehicles; 30 million for vehicles with emissions in the 61-135 grams of CO2 per kilometer range; 10 million for scrapping contributions for the purchase of used and first-registered M1 category cars in Italy, not less than the Euro 6 class.
Then comes a new one package of rules “for the strengthening and efficiency of the management, review and evaluation processes of expenditure and for the improvement of the effectiveness of the related procedures” linked to the NRP and European resources. Starting from the expiry of the complementary operational programs relating to the 2014/2020 EU programming which is moved to 31 December 2026 and at the same time it is established that the resources can also be used for technical and operational support for the implementation of the Plan.
As part of the Reforms envisaged by the Plan, it is envisaged that, “in order to facilitate the application of the guarantee measures for compliance with the payment deadlines of the commercial debts of the Public Administrations”, for the years 2022 and 2023 “they can elaborate the indicator relating to the residual commercial data on the basis of its accounting data relating to the two previous years “, even if subject to the Siope survey, and the possibility of proceeding also during the provisional exercise.
Yesterday the State General Accounting Office issued the Technical Instructions for the identification and management of projects and investments to be paid by the ministries; therefore, the definition of the rules necessary to ground the Recovery funds continues.
The draft of the provision also provides that “in order to facilitate the production of analyzes on the impact on employment and remuneration of dependent and self-employed work and on other phenomena of sectoral interest in the Plan, through the stipulation of agreements or the launch of programs of research, the PA, in the field of human and financial resources, available under current legislation, can promote the use for research purposes of data from administrative archives and their integration with information also from external sources “; the agreements stipulated or the research programs are published on the institutional website of the administrations involved and specify the purposes pursued, the types of data processed, the sources used, the security measures, the data controllers, the storage times.
Extension at the end of the year of the quarantine indemnity equivalent to sickness for 600 euros per year per worker; parental leave; wage supplement for Alitalia workers in extraordinary administration; refinancing of citizenship income with 200 million for 2021; extension of the cig to 31 December 2021 and provisions on staff mobility between the National Health Service and local authorities, are then the rules contained in the Title dedicated to measures at work.
For the quarantine allowance, 1.165 billion is now foreseen for 2021, an additional 769 million. As far as the cig is concerned, it is extended for 13 weeks for treatments in derogation (employers not included in the context of the institution of ordinary treatment) and ordinary checks from bilateral solidarity funds; for 9 weeks for ordinary treatments in the sectors of the textile industries, packaging of clothing articles and articles in leather and fur and in the manufacture of leather articles and the like. In the first case, 657.9 million are allocated, divided into 304.3 million for ordinary checks and 353.6 million for the derogation; in the second case there is a maximum spending limit of 140.5 million for the year 2021. The additional periods of cig coverage are recognized to employers who have already been fully authorized, respectively, the period of 28 weeks and the 17 week period.
Strict safety in the workplace: Inail may suspend its activity when it finds that at least 10% of the workers are illegally employed or in cases of serious violation of safety regulations; for the entire period of suspension, the company may be prohibited from contracting with the public administration. Local health authorities also have the same powers. The employer who does not comply with the suspension provision is punished with arrest for up to six months in the event of suspension for violations in the field of health and safety at work and with arrest from three to six months. or with a fine ranging from 2,500 to 6,400 euros in the event of suspension for irregular work.
Finally, for the year 2021 a Fund, with a budget of 9 million, to be transferred to the presidency of the Council of Ministers, to be allocated the realization of international events for the integration of the disabled through sport ‘Special Olympics 2025 Winter World Games’.