Overview

• The Chamber Finance Commission gave the DL Fisco its green light on July 17 and mandated a rapporteur to bring the decree to plenary debate starting Monday before it moves to the Senate.
• The measure establishes a special ravvedimento for self-employed professionals to settle 2019–2023 tax arrears with substitute IRPEF rates ranging from 10% to 15%, a uniform 3.9% Irap and a 30% discount for 2020–2021 liabilities.
• A new provision requires any access, inspection or fiscal verification by the Agenzia delle Entrate or Guardia di Finanza at commercial premises to be expressly and adequately justified in authorization acts and reports.
• Senate rapporteur Salvo Pogliese’s amendment rewrites prescription and judicial rules for worker claims, fixing a five-year deadline during employment and restricting judicial intervention to cases of severe wage inadequacy.
• Major unions CGIL and UIL, together with M5S and the PD, have condemned the labor credit overhaul as an assault on constitutional labor protections and pledged to challenge it in the Senate.