Fiscal decree, advance payments in instalments are back for VAT holders. Mef covers Industry 4.0

While the amendments that aimed to make access to Transition 5.0 less complex, as clamoured for by businesses, did not make it across the finish line. According to Mimit, the amendment can be recovered in the budget law, supplemented with other aspects still being negotiated with the EU.

In the fiscal decree also lands the measure (Decree 167) on the extension of the Euro 100 bonus in thirteenth month payments from 1 to 4.6 million employees due to the requirement of dependent children only, and on the reopening of the arrangement with creditors for Isa subjects until 12 December.

Still on the subject of the concordat, a correction was made in the reformulation by the three rapporteurs to the decree on the grounds for exclusion and termination, so that they would be triggered in cases of changes to the corporate structure if they entail an increase in the number of partners or associates, except in the case of the takeover of two or more heirs in the event of the death of the partner or associate.

Making the decree take on more and more the connotations of a Omnibus were also other amendments that were taken on board. Starting with the one presented by the government, which aims to integrate the administration and control bodies of Acquedotto pugliese with at least one person designated by the Presidency of the Council of Ministers.

There is also support for ministries and local authorities to strengthen the structures designated to pay bills with the possibility of training and professional requalification initiatives for staff and the authorisation to hire, with a fixed-term employment contract not exceeding 31 December 2026, officials, assistants or instructors, as an exception to the spending limits. All this, however, within an overall limit of EUR 5 million made available for each of the years 2025 and 2026.

Another change (aimed with an authentic interpretation at resolving disputes after the Lexitor ruling of the EU Court of Justice in 2019) in a reformulated version also concerns thecession of a fifth of salary with an exclusion from the application of the European regulations on consumer credit agreements, so that those who extinguish the loan early will be reimbursed only the costs that have not yet accrued and not all the costs as provided for by the European regulations. In practice, e.g. stamp duty, investigation costs and insurance will remain outside.