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The credit licence for construction work

Decree Law no. 19 of 2.03.2024, converted with amendments by Law no. 56 of 29.04.2024, amended art. 27 of Legislative Decree no. 81/2008, introducing the credit licence at temporary or mobile construction sites. STAKEHOLDERS With effect from 01.10.2024, ‘enterprises and self-employed persons working at temporary or mobile construction sites referred to in Art. 89(1)(a), with […]

The Biennial Preventive Concordat

NORMA Introduced by Articles 6 et seq. of Legislative Decree No. 13 of 2024, implementing the enabling act for tax reform and subsequent amendments introduced by Legislative Decree No. 108/2024, the Biennial Preventive Arrangement is a compliance institute that grants, for two years (2024 and 2025), the taxpayer the right to pay taxes on the […]