The Milleproroghe decree is law. The final go-ahead came yesterday from the Senate Hall with 156 votes in favour, 78 against and one abstention. The Government had raised the issue of trust on the measure, as has already happened in the Chamber. No changes were therefore introduced with respect to the text approved by Montecitorio, also because times were now too tight (in the event of non-approval, the decree would have expired on 3 March).
Here are the main changes contained in the text.
VAT NUMBER, DOUBLE TRACK MINIMUM REGIME
VAT holders who earn up to 30 thousand euros can choose for this year whether to opt for the new minimum regime with a flat rate of 15% (introduced by the latest Stability Law), or for the previous regime at 5%. but in this case the old limits also remain in force (it is possible to choose this system for no more than 5 years, and in any case no more than 35 years of age).
STOP INCREASING AUTONOMOUS INPS CONTRIBUTIONS
The INPS contribution rate for the self-employed enrolled in the INPS separate management was blocked at 27,72% (for the third consecutive year), thanks to the coverage of 120 million euros identified by the government. The threshold will gradually increase from next year: to 28% in 2016 and 29% in 2017.
EQUITALIA CARDS, INSTALLMENTS ARE BACK
The terms for requesting an installment plan (up to a maximum of 72) for tax debts are reopened, provided that the forfeiture of the benefit occurred in 2014 and that the request is forwarded by 31 July 2015. No executive actions for who accesses a new plan.
20% PROCUREMENT ADVANCE
The advance of a portion of tenders to companies has been extended until the end of 2016 (raised from 10 to 20%), to mitigate the liquidity problems of companies also linked to split payments and VAT reverse charges. Frozen for 2015 the extension of access to the Guarantee Fund for SMEs to companies up to 499 employees.
MUNICIPAL PROCUREMENT, THE "SINGLE COMMISSION CENTERS"
The entry into force of the obligation (envisaged by the Italian unblock) to concentrate the purchases of goods and services of all the Municipalities with less than 2015 thousand inhabitants, of the provincial capitals and in any case of the vast majority of local authorities has been postponed to 180 September XNUMX .
COMMON ASSESSMENT
The rule which plans to raise the share of state taxes paid to municipalities to 2017% to encourage their participation in tax assessment activities is extended until 100.
EVICTIONS, POSSIBLE STOP FOR 4 MONTHS
Upon request, the judge may suspend the execution of an eviction "until the one hundred and twentieth day from the entry into force of the conversion law", to allow for the "passage from home to home". The measure is designed to help families in difficulty and allows for a case-by-case assessment.
NO CHANGES TV FREQUENCIES
The stop to the maxi-discount on the frequency fees paid by Rai and Mediaset has not arrived. Discounts are therefore on the way for the two companies that could pay less for the frequency rental.
JUDGES OF THE PEACE RETURN TO SMALL MUNICIPALITIES
Until July 30, the mayors and unions of municipalities will be able to request the reopening of the offices suppressed as a result of the reorganization. The deadline for completing the union of Municipalities has been postponed to the end of the year.
LAWYERS AND PHARMACIES
The reform of the qualifying exam for lawyers has been postponed to 2017, while for two years the ownership of pharmacies can be obtained with registration in the register alone, except for the 2.600 new offices involved in the extraordinary competition.
L'AQUILA AND EMILIA, AND 'SAVE' LAZIO AND VENICE
No sanctions for L'Aquila again in 2015 for breaching the Stability Pact, a measure similar to that adopted for Lazio (amidst protests, especially from the League), and another year of respite, until mid-2016, for the Emilian companies that have taken out mortgages to pay taxes. There is also the Venice bailout, which loosens the sanctions and allows hiring despite the messy accounts. The contract for Palermo school collaborators was also extended to the end of the year.
RETURN OF BRAINS
Extension of two-year incentives to stem the brain drain and make the prospect of returning to Italy more attractive. The maximum duration of research grants has risen from 4 to 6 years.
EXCISE DUTIES FOR STOLEN ALCOHOL AND FUEL
Until the end of 2017, those who have suffered theft of energy products or alcohol will no longer have to pay excise duties on those products.
SOLIDARITY CONTRACTS
The integration of the reduced salary following the solidarity contracts returns to 70% for 2015. The measure will concern "as a priority" the economic treatments of the current year based on agreements signed in 2014.
GUARANTEE FUND
The number of SMEs that will be able to access the Guarantee Fund for 250 is restricted to companies with up to 2015 employees. The stability law widened the audience to companies with less than 500 employees.
