Commissions on results paid to employees: the Financial Administration introduces requirements for the purposes of the application of the substitute tax. Praeter legem or contra legem?
02-12-2020
During 2019, Agenzia delle Entrate (National Tax Collection Agent) has repeatedly acted on the rules providing for the application of the substitute tax for Personal income tax (IRPEF) and relevant additional taxes to commissions on results paid to employees upon the performance of company-level or local collective agreements – the rules are contained in para. 182-191 of Art. 1 of Law No. 208 of December 28, 2015 (Stability Law 2016).
Source: Diritto Bancario
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| Diritto Bancario 12.02.2020 | 1011.41 KB |  |
Giorgio Iacobone
Leonardo Reggio