(Finance) – The first go-ahead for tax delegation. Indeed, the Chamber of Deputies should reject the 250 modification proposals presented by the opposition, and approve the measure. The text will then pass to the Senate to return, in the government’s intentions, to Montecitorio in third reading by the summer break and ensure that, through the implementing decrees, a series of measures enter into force as early as 2024. Many adjustments to the framework law in the context of the procedure in the Finance Committee of the Chamber. And others are already on the table for the Senate where the examination is expected to focus in particular on the second part of the text with local taxes, collections and penalties.
Between novelties introduced in the Chamber during the examination of the tax delegation there is a detaxation of overtime, thirteenth month payments and productivity bonuses; installment of the tax advance; gradual overcoming of Irap; stop the online sale of e-cigs; reorganization of car taxes while the incremental flat tax for employees remains on standby. The changes have focused on the first part of the measure, that is, articles from 1 to 13 while the adjustments to the second part (from 13 to 20) and in particular on local taxes, collections and penalties, are foreseen in the examination that will take place next week at Palazzo Madama.
During the examination in the committee in the Chamber, the law was introduced into the framework law, thanks to an amendment by the government tax relief on overtime and thirteenths for the lowest incomes while as regards i productivity bonuses, thanks to an amendment by the Third Pole, one is expected reduction of IRES for companies in which there is a share in the profits of the employees.
Another novelty of the provision, wanted by the speaker, Northern League member Alberto Gusmeroli, it concerns the possibility of paying the November tax advance in installments and of reduce withholding tax for the self-employed.
A series of rules also concern young people. The request of the Parliament, in view of the remodeling of tax expenditures, is that of protect the concessions for young people under 30 for entry into the world of work.
Furthermore, incentives in the form of incentives are foreseen for companies super depreciation for new hires. Green light also for the gradual overcoming of Irap without increases to be paid by companies. In the context of rearrangement of car taxes a reference is also to the super bubble: a possible progressive overcoming is envisaged.
Also pay attention to agile work: in view of the revision of the discipline of tax residence of natural persons, attention is also paid to work performance in an agile version.
Among the latest approved changes comes the tight on e-cigs and ‘nicotine pouches’, with the ban on distance selling. It also sets the goal of “phasing out of self-liquidation systems” in the simplification of the methods of payment of some indirect taxes.
Ok finally to the National Taxpayer Guarantor, to the involvement of the Guardia di Finanza of the control plan for the fight against illegal gambling and to the delegation to the government to introduce the global minimum tax.