Main deferrals on fiscal and labor measures provided for by the Law converting Decree n. 215/2023 “Milleproroghe”
- Studio Piceci
- Mar 4, 2024
- Reading time: 4 min
News n.9/2024
Law n. 18/2024, which converts the “Milleproroghe” Decree n. 215/2023, has introduced significant interventions regarding deferrals in both tax and labor matters.
The Law was published in Gazzetta Ufficiale on February 28, 2024, and came into force starting from February 29, 2024.
We summarize the most important news on the following topics:
Concessional definition of tax bills
Rottamazione Quater
Non-compliance with the vaccination obligation
Digital innovation in publishing
IRPEF in the agricultural sector
Communications to employment centers for sports work
Fixed-term contracts in the private sector
Hiring of people with disabilities at Third Sector entities
Company meetings held remotely
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Concessional definition of tax bills
Art. 3-bis of Law n. 18/2024 has established the postponement to March 15, 2024 of the payment deadlines set for the first two installments of the concessional definition, set respectively at October 31, 2023 (first or single installment) and November 30, 2023 (second installment), already postponed to December 18, 2023 by Law n.191/2023. The same postponement is provided for the third installment, due on February 28, 2024.
Furthermore, the first two installments (scheduled, respectively, for January 31 and February 28, 2024, by Law n.100/2023) for the populations of Emilia-Romagna, Tuscany and Marche affected by the flood events of May 2023, are also extended to March 15.
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