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The Legislative Decree Cura Italia, in art. 54, established the so-called Implementation of the "first home" mortgage solidarity fund, derogating, by virtue of the health emergency in progress, from the ordinary regulations of the so-called. Gasparrini Fund, already established with Law 244/2007, which provides the right for holders of a mortgage contracted for the purchase of their first home who are in situations of temporary difficulty envisaged by the regulation, to benefit from the suspension of payment of installments for up to 18 months.

What's new in the time of the health emergency?

Following the COVID-19 emergency and thanks to the publication in the Official Gazette. of the Implementation Decree of the aforementioned art. 54 of the Legislative Decree Cura Italia, the operations of the Gasparrini fund have been extended, allowing access to it also to employees with reduction or suspension of working hours (for example due to layoffs) for a period of at least 30 days and to self-employed workers and professionals who have suffered a drop in their turnover of more than 33% compared to the turnover of the last quarter of 2019.

How to access the Gasparrini Fund?

To quickly obtain the suspension of the loan, the citizen, in possession of the requirements for access to the Fund and who finds himself in situations in which its intervention is expected, must contact the bank that granted the loan, which upon presentation of the necessary documentation proceeds with the suspension of the loan

For all cases of access to the Fund:

1. the presentation of the equivalent economic situation indicator (ISEE) is no longer required;
2. it is also possible to benefit for those who have already benefited from the suspension in the past (provided that the amortization has resumed 3 months ago);
3. it has been established that the Fund bears 50% of the interest that accrues during the suspension period.

Which form should be submitted and how?

The new forms, updated and simplified compared to the previous model, have recently been published for submitting the application for mortgage suspension by accessing the Solidarity Fund for mortgages for the purchase of a first home.

To further facilitate and speed up the procedures, the new form, available on the websites of the Treasury Department of the Ministry of Economy and Finance, Consap and the Register, can be completed directly online and sent according to the methods indicated by each bank.

Our system provides for some hypotheses in which a contract can be terminated upon the occurrence, subsequent to its stipulation, of unforeseeable and extraordinary events. The government measures adopted by the competent authorities in response to the COVID-19 health emergency are to be considered unforeseeable and extraordinary events such as to justify the termination of contracts and/or the extinction of existing obligations.

Specifically, upon the occurrence of objectively unforeseen and unforeseeable facts which make the execution of the contractual performance onerous and/or impossible, the debtor may invoke the occurrence of:

1. definitive impossibility to perform the service;
2. temporary impossibility to perform the service;
3. supervening excessive onerousness.

Definitive impossibility has occurred

The obligation is extinguished when, for reasons not attributable to the debtor, the service becomes definitively impossible to perform. In order to obtain the extinction of the obligation, with consequent exemption from liability, the impossibility of performing the service must have precise characteristics, being: supervening, objective, absolute and not attributable to the debtor.

Temporary impossibility occurred

In the event that the performance becomes only temporarily impossible to perform, the contractual obligation is not extinguished but the obligation to perform is suspended, with the exclusion of the debtor's liability for the delay.

Excessive burden occurred

The obligation becomes excessively onerous when extraordinary and unforeseeable events (such, in this case, are both the measures issued by the Government and the health emergency itself)  impose on the obligor an economic sacrifice that exceeds the normal risk of the contract (to be assessed on a case-by-case basis).

Unlike the impossibility of performance, the excessive onerousness that occurs does not produce any automatic liberating effect (and, therefore, does not automatically terminate the contract). The termination of the contract, in the absence of agreement between the parties (reduction of the contract to equity), must be ascertained and declared judicially.

In which cases can the exemption be used?

The Prime Ministerial Decree 22 March 2020 to the art. 1 provides three different exception hypotheses; the first, dictated by letter d) provides that "the activities that are functional to ensuring the continuity of the supply chains of the activities referred to in Annex 1, [...]", the second, dictated by letter g) provides that "the activities of continuous production cycle plants are permitted, from whose interruption results in serious damage to the plant itself or a danger of accidents"(except in the case in which the continuity of the plant serves to guarantee an essential public service) and the third, dictated by letter h) provides that "activities of the aerospace and defense industry are permitted, as well as other activities of strategic importance for the national economy".

How to make use of the exemption?

Generally speaking, in order for the company to be able to make use of the aforementioned exceptions in the cases described above, it is necessary for it to notify by certified e-mail. specific communication to the Prefect of the Province where the production activity is located(communication which must also specifically report the companies and administrations benefiting from the products and services relating to the permitted activities).

How does the prefectural investigation process take place?

The Prefect, having received the communication, can suspend the activities if he believes that the conditions provided for by the Prime Ministerial Decree do not exist. for the purpose of obtaining the exemptions referred to in letters d) g) h) and informs the competent Ministries, as well as the President of the Region (or President of the autonomous Province) and the Police forces.

Until the adoption of measures to suspend the activity, it is legitimately exercised on the basis of the communication notified by the company.

Eviction for arrears is a procedure that allows the landlord to obtain the release and return of the property by the tenant following default in the payment of the agreed rent. It is a special procedure, generally quicker than other procedures, which can be activated in the event of persistent failure to pay rent.

What are the prerequisites for being able to order an eviction?

The prerequisites for being able to notify an eviction for non-payment are:

1. existence of a regular rental contract for residential or commercial use;
2. failure to pay the rent: the measure is established - for properties with residential use from L n. 392/1978, in a monthly payment 20 days after the scheduled deadline, or - within the scheduled deadline - from the failure to pay the additional charges if the unpaid amount exceeds that of two months' rent. For leases for uses other than residential, such as commercial ones, the non-fulfilment criterion of "not of little importance" remains in force. The contract cannot be terminated if the non-fulfilment of one of the parties is of little importance, having regard to the interest of the other.

   How can eviction be avoided or postponed?

   The tenant can avoid or postpone eviction for non-payment by appearing in court, paying the payment of all the monthly payments due, or by asking the Judge for the so-called grace period (essentially an extension of the deadline to remedy the arrears).

   The grace period can be granted for a maximum of three times, and only in relation to eviction from residential properties.

   What is innocent arrears?

   If the tenant does not have the means to pay the rent, it is possible, in some cases, that the so-called innocent arrears.

   An innocent arrears means a situation of supervening impossibility to pay the rent upon the occurrence of certain events:

   1. loss of job following dismissal;
   2. company or trade union agreements with a significant reduction in working hours;
   3. ordinary or extraordinary layoffs which significantly limits the earning capacity;
   4. failure to renew fixed-term contracts or atypical work;
   5. terminations of freelance activities or regularly registered businesses, resulting from causes of force majeure or significant loss of goodwill;
   6. serious illness, injury or death of a member of the family unit which has led to a significant reduction in the overall income of the unit itself or the need to use a significant part of the income to cover significant medical and welfare expenses.

   What can the defaulting tenant do? innocent?

   The tenant who is in a state of innocent arrears can ask his Municipality to access state contributions, Fund for innocent arrears, (within the limits of concrete availability), provided that the applicant:

   1. has an ISEE income not exceeding 35,000.00 euros or an income deriving from regular work activity with an ISEE value not exceeding 26,000.00;
   2. is the recipient of an eviction notice for non-payment, with summons for validation;
   3. is the holder of a duly registered rental contract for a real estate unit for residential use, with the exclusion of valuable properties belonging to the cadastral categories A1, A8 and A9, i.e. stately homes, villas and castles and palaces of eminent artistic or historical merit and resides in the accommodation which is the subject of the procedure of release for at least one year;
   4. has Italian citizenship, or citizenship of a European Union country, or, in the case of non-EU citizens, possesses a regular residence permit.

   The presence within the family unit of at least one member who is over seventy, or a minor, or with an ascertained disability of at least 74%, or in the care of social services or the competent local health authorities for the implementation of an individual care project, constitutes a preferential criterion for granting the contribution.

To whom and to what extent is the aforementioned tax credit recognized?

The tax credit for shops and shops, in detail, is recognized to all subjects carrying out business activities,in an amount equal to 60% of the amount of the rental fee relating to the month of March 2020, only of the properties falling within the land registry category C1 (Shops and Shops).

Self-employed workers are therefore excluded even if they were to carry out their activity in a property registered as C/1.

What activities are excluded?

The rule and the explanatory report highlight that the tax credit does not apply to the activities indicated in annexes 1 and 2 of the Prime Ministerial Decree of 11 March 2020 (which are referred to in full here) or to those activities that have been identified as essential, among which there are pharmacies, parapharmacies and points of sale of essential food products.

Therefore, the tax credit is due to companies for which the suspension of activity was ordered by the Prime Ministerial Decree of 11 March 2020 from 12 March until 25 March (except for possible future extensions and/or extensions to other activities).

How can the tax credit be used for shops and stores?

The resolution 13/E/2020 of 03.20.2020 established the tax code 6914 for the exclusive use in compensation from 25 March, via the F24 form, of the tax credit that each company will calculate on its own.

In this regard, the law determines the tax credit to be equal to 60% of the amount of the rent for the month of March 2020 without clarifying whether, to take advantage of the tax credit, the rent must actually be paid or not.

In the face of the COVID-19 emergency, employers have found themselves forced to intervene on various fronts, among which one of the main ones is certainly that of respecting all the measures to protect health and safety in the workplace, which each employer is required to adopt based on the principles and legal obligations in force.

It is therefore appropriate that employers, without prejudice to compliance with the mandatory regulations established by the Authorities, update the Risk Assessment Document (DVR) by profiling the risk of contagion from COVID-19 and listing the risk protection and mitigation measures.

What are the consequences for the employer who does not adopt the intervention plans and does not update the DVR?

The consequences for employers who do not adopt intervention plans or who do not update the DVR could be different.

1. From a first perspective, there could be a contractual liability for failure to fulfill the general obligation referred to in the art. 2087 c.c. Any infected workers could in fact argue that the employer is in breach of the aforementioned obligation for not having adopted the measures "necessary to protect the psycho-physical integrity of the worker in carrying out the non-scheduled service" or for not having "exercised control over the consequent execution in compliance with the legislatively required safety paradigms";

In the event that the employer had not adopted any intervention plan or updated the DVR with respect to the risk of contagion from COVID-19, the proof burdening the employer "to have done everything possible to avoid the damage, or to have adopted all the necessary precautions to prevent the damage itself from occurring" would be complex.

2. From a further point of view, employers who do not adopt these intervention plans or update the DVR could face administrative sanctions (art. 55, letter h) Legislative Decree 81/2008), for example for violation of the obligation under art. 18, letter. i) of Legislative Decree 81/2008 ("inform as soon as possible workers exposed to the risk of serious and immediate danger about the risk itself and the provisions taken or to be taken regarding protection").
3. Finally, in the event that the contagion has spread in the workplace with serious health consequences for the affected workers, there could be a criminal liability of the employer - or the person who holds this qualification pursuant to Legislative Decree no. 81/2008 - for the crimes defined by articles 589 and 590 of the Criminal Code (serious or very serious negligent personal injury committed with violation of the rules on the protection of health and safety at work, up to the possibility of manslaughter in the event of the worker's death) with possible implications also in terms of the administrative liability of the entities pursuant to Legislative Decree 231/2001 where applicable.

Also for these reasons, the updating of the Risk Assessment Document, alternatively, the adoption of an intervention and strengthening plan for the measures ordinarily adopted in the company is extremely necessary.

On September 15, 2020 the U.S. Department of Homeland Security (DHS) published an announcement that terminated arrival restrictions applicable to certain international flights starting on September 14, 2020. The original restrictions, aimed to deter the spread coronavirus (COVID-19) within the United States directed travelers from 31 countries, including People’s Republic of China (excluding Hong Kong and Macau), Iran, United Kingdom, Ireland, Brazil, and the 26 countries within Europe’s Schengen Area to a limited number of U.S. airports. Previously, the U.S.-bound flights carrying passengers who had visited the designated countries within the past 14 days have been required to land at a limited set of 15 U.S. airports designated by the government and equipped with increased public health resources conducting enhanced entry screening.

Note: This Notification does not lift or change the country-specific COVID travel bans and the presidential proclamations, such as the immigrant visa travel ban and the nonimmigrant visa travel ban, which will remain in effect until terminated by the President.

The art. 97 of Legislative Decree n. 104/2020, so-called "August Decree", in force since 15.08 last year, provides for the possibility of making tax and contribution payments, already suspended during the months of March, April, May 2020 without applying penalties and interest:

a) for an amount equal to 50% of the suspended sums: in a single payment by 16.9.2020, or in a maximum of 4 monthly installments of the same amount (first installment by 16.9.2020);

b) for the remaining 50% in a maximum of 24 equal monthly installments (first installment by 16.1.2021).

It should be noted that the new regulatory provision represents an option granted to taxpayers as a further relief.

In summary, it is therefore possible to make the payment of the entire sum relating to the suspended payments by 16.9.2020 on the basis of the provisions introduced by the so-called "Relaunch Decree" (single solution by 16.09 p.v. or in a maximum of 4 installments with the first starting from 16.09 p.v.), or adhere to the new methods introduced pursuant to the Legislative Decree. August, according to the subdivisions described above in points a) and b).

Suspension of payments of sums deriving from payment slips and debit notices, already subject to suspension

With the modification of paragraph 1 of the art. 68 of the Legislative Decree Cura Italia (now converted into law), the suspension of sums deriving from payment orders and debit notices is further deferred from 08.31.2020 to 10.15.2020, with the consequence that the suspended payments must be made in a single payment by 11.30.2020, instead of the previously established 09.30.2020.

For 2020, in favor of businesses / self-employed workers / non-commercial entities that make investments in advertising campaigns, including sponsorships, against:

• leagues that organize national team championships in the Olympic disciplines or professional sports clubs;

• amateur sports companies / associations registered with CONI operating in disciplines admitted to the Olympic Games that carry out youth sports activities (the performance of this activity must be certified by the entity);

you are entitled to a tax credit equal to 50% of the investments made from 1.7 to 31.21.2020.

Sponsorships towards subjects who apply the flat rate regime referred to in Law no. are excluded. 398/91.

The investment in advertising campaigns must be for a total amount of no less than €10,000 and aimed at the aforementioned subjects with 2019 revenues (produced in Italy) pursuant to art. 85, paragraph 1, letter. a) and b), TUIR at least equal to €200,000 and up to a maximum of €15 million.

The fee incurred by the provider constitutes the same advertising expense, aimed at promoting the image/products/services through a specific activity of the counterparty.

The bonus in question is due on condition that the payments are made by bank/postal payment or other payment systems tracked pursuant to art. 23, Legislative Decree no. 241/97.

The tax credit can only be used as compensation using the form. F24, subject to a request to the Sports Department of the Presidency of the Council of Ministers.

The implementing provisions are delegated to a specific Prime Ministerial Decree.

The art. 37 of the Legislative Decree Simplifications, now converted into law, has provided that subjects obliged to communicate their digital domicile (e.p.c.) and in detail:

1. professionals registered in registers and lists established by state law (for example, lawyers, engineers, architects, surveyors, doctors, labor consultants, chartered accountants and accounting experts, etc.);
2. businesses established in corporate form (partnerships, joint-stock companies, etc.);
3. individual businesses that register in the Business Register / Register of artisan businesses.

by 1.10.2020 they must equip themselves and communicate their digital domicile to the Company Registry.

What is the sanction regime envisaged in case of failure to communicate the digital address?

For companies other than newly established ones that have not communicated their digital domicile within the aforementioned deadline (1.10.2020) or whose digital domicile has been deleted from the Company Register, the application of a pecuniary sanction quantified between a minimum of € 206 and a maximum of €2,064 (if the communication is made within 90 days of the deadline, the fine is €412).

At the same time as the imposition of the sanction, a new digital address is automatically assigned, valid only for the receipt of communications / notifications.

And what happens in the event of an inactive digital home?

In the case of an inactive digital domicile, the Company Registry asks the non-compliant party to indicate a new digital domicile within 30 days, after which it proceeds to cancel the address from the Company Registry and initiates the aforementioned sanctioning procedure.

As known, Legislative Decree n. 104/2020 (“August Decree”), in force since 15 August 2020, introduced numerous measures aimed at supporting businesses and workers to deal with the COVID-19 health emergency.

CONTRIBUTION EXEMPTION FOR COMPANIES THAT DO NOT REQUIRE WELCOME FUND TREATMENTS

With reference to the contribution exemption in favor of companies that do not request redundancy payments due to COVID-19 and which have already benefited from the aforementioned treatments in the months of May and June 2020, the INL (National Labor Inspectorate) substantially confirms the provisions contained in the so-called. August decree. In particular, the contribution exemption in question:

• is quantified within the maximum limit equal to double the hours of wage supplementation already used in the months of May and June 2020;
• is valid for a maximum period of 4 months;
•  can be used by 31 December 2020;
• does not include premiums and contributions due to INAIL.

The prohibition on collective and individual dismissals for justified objective reasons applies to the employer who benefits from the contribution exemption. In the event of violation of the aforementioned prohibition, the exemption from contributions will be revoked with retroactive effect, with consequent impossibility of accessing salary integration treatments.

CONTRIBUTION EXEMPTION FOR PERMANENT-TERM EMPLOYMENTS

The exemption from contributions in question is recognized for permanent hires made after the entry into force of Legislative Decree no. 104/2020 (15 August 2020) and by 31 December 2020, regardless of the age of the workers.

Employers can benefit from total exemption (100%) from the payment of social security contributions payable by them (the exemption does not include premiums and contributions due to INAIL), for a maximum period of 6 months starting from the date of hiring and up to a maximum limit of 8,060 euros per year (reset and applied on a monthly basis).

The exemption from contributions in question also applies to permanent transformations of fixed-term contracts, after the date of entry into force of the August Decree (i.e. after 15 August 2020), while it is excluded for hires made:

• with an apprenticeship contract;
• permanent contracts for workers who have already had a permanent contract in the 6 months prior to being hired by the same company

There are many gray areas and uncertainties surrounding the proclamation issued on March 11, 2020 (effective March 13, 2020 the “Proclamation”), which suspended, until further notice, the entry into the United States, as immigrants or nonimmigrants, of all aliens who were physically present within the Schengen Area (included China and Iran) during the 14-day period preceding their entry or attempted entry into the United States. On March 16, 2020 this ban has been extended to travelers coming from the United Kingdom and Ireland.
  
The Proclamation provides exceptions to the temporary suspension of entry of travelers. In particular, the suspension does not apply to:

• any lawful permanent resident of the United States (“Green Card” holders);
• any alien who is the spouse, child, foster child, or ward of a U.S. citizen or lawful permanent resident;
• any alien who is the parent, legal guardian or sibling of a U.S. citizen or lawful permanent resident, provided that the U.S. citizen or lawful permanent resident is unmarried and under the age of 21;
• any alien traveling at the invitation of the United States Government for a purpose related to containment or mitigation of the virus;
• any alien traveling as a nonimmigrant pursuant to a C-1, D, or C-1/D nonimmigrant visa as an air or sea crewmember;
• any alien seeking entry into or transiting the United States pursuant to one of the following visas:  A-1, A-2, C-2, C-3 (as a foreign government official or immediate family member of an official), E-1 (as an employee of TECRO or TECO or the employee’s immediate family members), G-1, G-2, G-3, G-4, NATO-1 through NATO-4, or NATO-6 (or seeking to enter as a nonimmigrant in one of those NATO categories); 
• any alien whose entry would be in the national interest;
• members of the U.S. Armed Forces and spouses and children of members of the U.S. Armed Forces.

The entry into the United States is allowed to close relatives of permanent residents or American citizens. However, only spouses and children of permanent residents or US citizens can enter the United States without any restrictions whatsoever. On the other hand, parents, brothers and sisters, are exempt from entry restrictions only if their relative resident in the United States or US citizen is under the age of 21 and is not married.
 
 In reference to holders of non-immigrant visas, the US Department of State recently allowed holders of H1B or L1 work visas to return to the United States to resume their work at the same company. In addition, effective July 15, 2020, those traveling as students (F1 and M1), researchers (certain J1 programs), investors (E2), or business travel (B1) could resume traveling to the United States if they qualify as a National Interest Exception (NIE). The exception has to be determined by a consular officer. The consular officers may take up to 60 business days for the review of documents and qualifications and they cannot accept requests for individuals who are currently physically present in the United States. The exception is valid only for 30 days from the date of approval and is valid for a single entry to the United States. An individual who departs the United States and wishes to return must be re-assessed for a national interest exception. F and M visa holders do not need to be re-approved for each entry to the United States. Applicants in these categories should carefully read the information provided through the link in the National Interest Exceptions sidebar box on the consular page of the foreign country.
 
Please consider that in any case, the entry into the United States is left to the exclusive and final decision of the CBP officers, who can make a decision either in a negative or positive way.  Recently some clients and acquaintances of our law firm, holders of non-immigrant visas or ESTA travel authorizations were allowed to enter into the US territory. 
  
The official website of the CBP Agency, the entity that issues ESTA travel authorizations, states that any traveler with a valid ESTA who is subject to the proclamation of March 13, 2020 and who attempts to travel to the United States in violation of the Proclamation will have their ESTA canceled (https://esta.cbp.dhs.gov). After ESTA cancellation, it will be possible to travel to the United States only upon request for a new travel authorization or tourist visa in case of denial of the travel authorization. Due to these reasons, all those who are about to travel to the United States are advised to carefully consult the website of the U.S. Department of State, the one of the United States Embassy and Consulates in the foreign country, as well as the respective airline.

VAT can be deducted for works on third-party assets even in the presence of irregularities in the ownership title of the real estate, provided that it is not a macroscopically uneconomic operation. This is the interpretative guidance recently provided by the Supreme Court, to silence a series of tax disputes promoted following the notification of assessment notices by the Financial Administration.

The Revenue Agency, in fact, in carrying out its control activity, has found itself over the years receiving a plethora of assessment notices aimed at recovering VAT in the presence of renovation and modernization works carried out on properties owned by third parties in the absence of a valid authorization for the execution of the works on the property of others, given the lack of a valid and regular title of possession of the property itself (as in the case of free unregistered loans, as well as rental contracts registered late), with  consequent denial of the related costs incurred, as they are not inherent, and of the possibility of deducting the value added tax paid.

According to a consolidated orientation of the jurisprudence of legitimacy, the evaluation of the value of the title with which the taxpayer finds himself occupying the property subject to the restructuring/modernization activities is left to the judge of merit, as there is no mandatory list relevant for this purpose.

With regard to VAT, the Court of Cassation held that "the right to deduction for renovation or maintenance work on third-party properties must be recognised, provided that there is a nexus of instrumentality with the business or professional activity, even if only potential or prospective, and even if this activity has not actually been carried out due to reasons extraneous to the taxpayer".

Inherence, on the other hand, again according to the Supreme Court "must be evaluated according to a qualitative and not quantitative judgment, related to the undertaking to be carried out".

To recover the deducted VAT, therefore, the Financial Administration must demonstrate the macroscopic uneconomical nature of the operation.

The Council of Ministers with a decree law approved on the night between Saturday 17 and Sunday 18 October has ordered, among other measures, a further suspension of the notification activity of new tax bills/debit notices, as well as of the payment deadlines deriving from the notification of tax bills/deferral plans already agreed and expiring between 03.08.2020 and 12.31.2020, with the final date of payment postponed to 31 January 2021. The provision also provides for a further suspension, until 31.12.2020, of any precautionary/executive procedure, resulting from the failure to pay the amount due to the Collection Agent.

No changes, however, to the deadline for scrapping and settlement and write-off: the deadline of 10 December remains confirmed, which does not allow for delays or insufficient payments.

The Legislative Decree has also extended the greater tolerance for those who request debt installment plans with the collection agent by the end of the moratorium, i.e. by 31 December. In this case, in order for the deferment plan to expire, it will be necessary to have omitted the payment of at least 10 installments (even non-consecutive ones) instead of the 5 installments prescribed ex lege.

Lombardy Region, with resolution no. XI/3869 del 17.11.2020, ha approvato nuovi bandi finalizzati all'erogazione di contributi a fondo perduto nei confronti di micro-imprese e autonomi, particolarmente colpiti dalle restrizioni COVID-19.

The benefits consist of the granting of a one-off non-repayable contribution as compensation for the situation of particular hardship, without the obligation to report related expenses.
The micro-enterprises must have had a drop in turnover of at least one third to be measured over the period March-October 2020, compared with the same period March-October 2019.

This requirement is not required for companies established on January 1, 2019.

The amount of the contribution is 1,000 or 1,500 or 2,000 euros, as indicated in the table Appendix 1, attached to the reported resolution.

Applications to access the contribution can be submitted from 23 November 2020 in the seven windows indicated in the same Appendix 1.

All windows will close on November 27th, unless the financial allocations assigned to the individual windows are previously exhausted.

Applications for contributions must be received exclusively electronically, with digital signature, through Online tenders in the indicated opening windows and all requirements will be subject to self-certification.

In light of a note published by the MEF today and awaiting approval and subsequent publication in the Official Gazette. of the Legislative Decree Quater refreshments, the deadline for the payment of the second or single advance installment of income taxes and IRAP due by economic operators will be extended from 30 November to 10 December 2020.

Furthermore, a wider extension will be provided for companies not affected by the ISA, wherever located, which have achieved in the tax period preceding the current one revenues or compensation not exceeding 50 million euros and which, in the first half of 2020, have suffered a decrease in turnover or fees of at least 33% compared to the first half of 2019. For these companies, the deadline for the payment of the second or single advance installment of income taxes and IRAP will be extended to 30 April 2021.

A similar extension to 30 April 2021 will be provided, regardless of the requirements relating to revenues or compensation and the decrease in turnover or fees, for subjects not affected by the ISA who operate in the economic sectors identified in the two annexes to the "Ristori bis" decree - law and who have tax domicile or operational headquarters in the red zones, as well as for subjects who manage restaurants in the orange zones.

Suspended payments must be made in a single payment by 30 April 2021.

For those who apply the ISA and who find themselves in the required conditions, the extension to 30 April 2021 remains unchanged, already provided for by article 98 of the August Decree and by article 6 of the "Ristori bis" decree-law.

The Legislative Decree n. 157/2020, so-called. "Ristori quater Decree", published in the Official Journal n. 297 of 30 November 2020, containing "Further urgent measures related to the epidemiological emergency from COVID-19", introduced some important innovations regarding collection, to allow taxpayersgreater flexibility in payments due to the continuation of the Covid-19 health emergency.

Easy definition

Deferment to1 March 2021of the "last" deadline for the payment of the 2020 installments of the subsidized definition, previously set at 10 December 2020 by Legislative Decree no. 34/2020 cd. "Relaunch Decree".

In particular, for taxpayers up to date with the payment of the 2019 instalments, the failure, insufficient or late payment of those due for the year 2020 does not result in the loss of the benefits of the facilitated definition if the same are paid in full by 1st March 2021.

Payment within this new deadlinedoes not include the five days of grace, ordinarily provided for in relation to extensions.

Instalments

By31 December 2021, taxpayers with installment plans that lapsed before the suspension of collection activity, following the Covid-19 epidemiological emergency, can submit anew request for deferralwithout the need to pay the expired installments of the previous payment plan.

For requests submittedby December 31, 2021, the threshold for obtainingthe installment planis raised from60 thousandto100 thousand euros without the need for the taxpayer to document the temporary situation of difficulty to the single payment.

Furthermore, for all measures to accept installment requests presented up to31 December 2021, theforfeiture of installment plansis determined in the case of non-payment often instalments, even if not consecutive, instead of thefive instalmentsordinarily expected.

Finally, for taxpayers who have lost the benefits of the "first Scrappage" and the "Scrappage-bis" due to failure, insufficient or late payment of the overdue instalments, there is the possibility of requesting by 31 December 2021 the payment in installments  for the sums still owed.

Donatella Minutolo, professionista senior dell'area legal di Malerba&Partners, unitamente ad un team di esperti professionisti, ha assistito Hernán Crespo nel lancio della sua squadra HC9, una nuova iniziativa imprenditoriale nel mondo degli E-sports, un settore che negli ultimi anni ha registrato una crescita esponenziale in termini di audience e ricavi.

Un nuovo importante successo che segna e fortifica la presenza di Malerba&Partners nel mondo dello sport-business.

Next 01 January 2021 the infamous "Receipt Lottery" will begin, an operation that will allow customers to participate in the prize draw, linked to the single receipt received, simply by presenting their participation code to the merchant, previously generated by accessing the portal: https://www.lotteriadegliscontrini.gov.it/portale/.

What obligations for the operator?

There are no penalties for the merchant in the event of refusal to acquire the code to participate in the draws, but following a refusal by the merchant, the customer will have the right to make a report to the Revenue Agency.

On the other hand, it is mandatory to update cash registers, even those already enabled to send payments, to the new route and to the technical specifications of the Revenue Agency, in force from 1 January 2021.

Merchants must therefore check whether their electronic recorder is enabled to read the lottery code. If this is not the case, they must contact their technician to promptly proceed with the adjustment.

In summary, merchants have:

• the obligation to adapt
• the right (and not the obligation) to accept or not accept the entry of the lottery number by customers;
• there are no sanctions if they refuse;
• if they refuse, customers can communicate the refusal to the Revenue Agency in a specific section of the lottery portal receipts;
• the Revenue Agency will notify the Guardia di Finanza of the merchants who have refused for any checks

The Revenue Agency intervened, with provision n.166579/2020, updating the technical specifications of the XML path of the electronic invoice.

The new codes can be used from 01.10.2020. The same will, however, be mandatory for invoices sent to SDI from 01.01.2021 (until 31.12.2020 it is therefore possible to issue electronic invoices, sent to SDI, using the current codes).

To make the "Document Type"and "Nature" coding more precise with respect to current tax legislation and to allow the Revenue Agency to prepare a "better" pre-compiled VAT return, the following have been introduced: