The maneuver is law. The maxi-decree requested by Brussels to correct the Italian public accounts of 3,4 by 0,2 billion (2017% of GDP) was definitively converted in the Senate with a vote of confidence (144 yes and 104 votes against) . During the process in the Chamber, the provision took on the appearance of an "omnibus", a sort of spring reissue of the year-end milleproroghe, with 67 articles that intervene on very different subjects.
In particular, Montecitorio sanctioned the arrival in Italy of the transitional web tax, playing in advance while waiting for an international agreement. On the other hand, the reissue of the vouchers, canceled just three months ago in order to defuse the referendum promoted by the CGIL, sparked the controversy, especially from the MDP. But, surprisingly, the so-called museum director-saving rule has also arrived in the Chamber, presented after the Tar ruling which rejected the appointments of five foreign directors, and the measure that restores the powers of the Anac after it suddenly pen had been canceled by the new Procurement Code.
Here are the main innovations introduced by the new law.
3,4 BILLION CORRECTION
The government corrects the deficit by 3,4 billion, 0,2% of GDP.
WEB TAX
A transitory web tax arrives in Italy. Basically, web multinationals with revenues exceeding one billion are expected to sign a strengthened preventive agreement with the tax authorities. To fall within the scope of the measure, the companies will also have to carry out the sale of goods and services in Italy for an amount exceeding 50 million euros.
VOUCHER
In place of the old vouchers, the "Family booklet" and the "Occasional contract" arrive. The first is intended for housework (gardening, tutoring, baby-sitting) and provides for payment with telematic coupons of 10 euros per hour. The second is a new institute with a minimum hourly wage of 9 euros, to which must be added contributions paid by the employer in the amount of 33% of the remuneration and the insurance premium against accidents. Companies with more than 5 permanent workers, those in the construction and mining sector and companies carrying out works and service contracts cannot use it.
The main change compared to the old vouchers is in the limits of use: employer and employee will not be able to request or provide services for a value exceeding 5 euros a year. In addition, each worker will be able to offer services to a single client up to a maximum of 2.500 euros during the same year. Once that threshold is exceeded, the obligation of permanent employment will start. None of these limits apply to the agricultural sector, where, however, the use of the new "contract" will be limited to pensioners, the unemployed, students and people receiving supplementary benefits.
VAT REFUNDS SPRINT
The days for repayments decreased from 90 to 65, avoiding the intermediate passage through the collection agents.
SPLIT PAYMENT ENLARGEMENT
From XNUMX July, the split payment applies to all public administration companies and companies listed in the Ftse-Mib. Nothing done for the exclusion of professionals.
GOODBYE SECTOR STUDIES
The sector studies will be replaced by synthetic fiscal reliability indices (Isa). Therefore, the bill presented in recent weeks by the PA is absorbed into the maneuver which provides, starting from 2018, for the creation of new indicators "aimed at verifying the normality and consistency of business or professional management - reads the amendment - also with reference to different taxable bases, and express on a scale from 1 to 10 the degree of fiscal reliability recognized to each taxpayer".
In other words, the assessment from 1 to 10 assigned to VAT numbers will correspond to a certain level of fiscal reliability in terms of normality and consistency of business and professional management, which will allow access to a growing reward system based on fewer obligations and assessments less stringent.
FACILITATED SETTLEMENT OF TAX DISPUTES
It becomes possible to define tax disputes in which the Revenue Agency is involved in facilitated procedures. It will be sufficient to pay the amounts indicated in the deed contested in the first instance and the interest from delayed registration, thus excluding the payment of penalties and late payment interest. The appeals notified to the counterparty can be defined by 24 April 2017.
ALITALIA BRIDGE LOAN
The decree with the bridge loan for Alitalia enters the maneuver. Funding of 600 million euros with a duration of six months is foreseen.
GOODBYE 1 AND 2 CENT COINS
From 2018, the minting of 1 and 2 cent coins by Italy will be suspended, but those in circulation will still continue to be accepted.
SAVE-MUSEUMS
After the rejection by the Lazio Regional Administrative Court of the appointments of the five foreign directors of the museums, a law arrives which effectively surpasses the sentence. It is clarified that museums are not among the subjects of national interest that cannot have a foreign manager.
CUTS TO MINISTRY
Expected cuts of around 500 million in the expenditure of the ministries for 2017.
CITY TAX
The tourist tax also arrives for short-term rentals. Online portals such as Airbnb and Booking will also have to charge their guests for it. Municipalities will also be able to decide on an increase.
AIRBNB FEE
A dry coupon with a rate of 21% is also introduced on short-term rentals. International online portals, such as Airbnb, even if they do not have a permanent establishment in Italy, will have to act as withholding agents and appoint a tax representative for collection.
INCREASE OF EXCISE DUTIES ON TOBACCO
Tobacco taxes will have to be reviewed in order to ensure an annual revenue of no less than 83 million euros for 2017 and 125 million from 2018. A ministerial decree will fix the variation of the excise duty.
STAGES
In new stadiums or in those undergoing renovation, it will be possible to create structures with uses other than sports as long as they are not residential, including accommodation for the athletes and for the employees of the sports club that uses them, within the limits of 20% of the usable area.
ANAS-FS
The merger between Anas and FS will have to take place with the transfer of the shares within thirty days of the occurrence of the conditions set out in the decree, including the completion of the planning contract between the State and Anas. The Minister of the Economy will have to verify the absence of negative effects on the public finance balances relevant for the purposes of the commitments undertaken at European level.
EARTHQUAKE FUND
Allocated one billion euros for each of the years 2017, 2018 and 2019 to finance the necessary interventions following the seismic events in the regions of Abruzzo, Lazio, Marche and Umbria. A Fund was then set up to accelerate reconstruction activities of 461,5 million euros for the year 2017, 687,3 million euros for the year 2018 and 669,7 million euros for the year 2019.
ORGANIC CANTEENS
Certified organic canteens are arriving in schools. A fund is set up to reduce student costs and carry out information and promotion initiatives.
NEWSSTAND REVOLUTION
The implementation rules of the publishing delegation, which are struggling to take off, are partially anticipated. The simplification of the process of opening new points of sale arrives (for which the active start signaling is enough) and the obstacles that do not allow the expansion of the product categories that can be sold by newsagents are removed. Confirm the sanctions for those who violate the rules.
SLOT MACHINES AND LUCK TAX
Slot machines will be reduced by 34% by 2018. The cut will take place in two stages: -15% (345) by the end of 2017 and -19% (265) by April 30 next year. Maxi fine of 10 thousand euros per device.
The tax on luck, the levy on the part of the winnings exceeding 12 euros, doubles to 500% and will take effect from 2017 October 6. Furthermore, the levy on Lotto winnings rises from 8% to 17,5%, while the single tax levy on slots goes from 19 to 5,5% and that on video lotteries from 6 to XNUMX%.
RESTORED ANAC POWERS
The power of the Anac, which had been canceled by the correction on the procurement code, to intervene before the judiciary in the event of serious irregularities has been restored.
PROVINCE FUNDS
175 million euros more will arrive in 2017 for the provinces with funds for road maintenance and school construction.
NARROW SCAMMER BUS
There's a squeeze for the crafty who don't pay for bus and subway tickets.
TICKET REFUND IF BUS DELAYED
The full refund of the ticket arrives if the bus is delayed, with the exception of strikes, natural disasters or unforeseeable emergencies.
