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Circ. INPDAP January 21, 2008, No 3

Circ. INPDAP 21 gennaio 2008, n. 3
Legge 24/12/2007, n. 244 (FINANZIARIA 2008) e decreto-legge 31/12/2007, n. 248

La presente nota operativa ha lo scopo di portare a conoscenza delle sedi le disposizioni contenute nella legge 24 dicembre 2007, n. 244, pubblicata nel S.O. Alla Gazzetta Ufficiale n. 300 del 28 dicembre 2007, recante “Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2008)” e nel DECRETO-LEGGE 31 dicembre 2007, n. 248, pubblicato nella Gazzetta Ufficiale n. 302 del 31 dicembre 2007, entitled "Continuation of deadlines set by laws and urgent financial matters, which have consequences on the pension benefits provided by this institute as well as the obligations of contribution payable by employers enrolled. We reserve the right to provide any subsequent directives and / or more information on specific topics, where he had deemed it necessary.

A) Provisions of the Finance Act 2008

1) application of the deductions afforded to holders of retirement income earners also periodic checks (Article 1, paragraph 11).
As a result of amendments made to Article. 13 DPR 22 December 1986, n. 917, as amended and supplemented, spouses who receive benefits as a result of regular and effective legal separation, dissolution or annulment of marriage or termination of the civil effects of it, is given, since the tax period in progress at December 31, 2007 , a deduction equal to that currently provided in case of total income contribute to the formation of retirement income. The deduction in question is not the full year as unrelated to any activity (they must be always paid in full size), however, can not be combined for the same period, with those payable in respect of compensation of employees and assimilated di pensione. In concreto, la detrazione IRPEF è pari a:
a) € 1.725, se il reddito complessivo non supera € 7.500. L’ammontare della detrazione effettivamente spettante non può comunque essere inferiore a € 690;
b) € 1.255, aumentata del prodotto tra € 470 e l’importo corrispondente al rapporto tra € 15.000, diminuito del reddito complessivo, e € 7.500, se il reddito complessivo è superiore a € 7.500 ma non a € 15.000;
c) € 1.255, se il reddito complessivo è superiore a € 15.000 ma non a € 55.000. In tal caso la detrazione spetta per la parte corrispondente al rapporto tra l’importo di € 55.000, deducted from total income and the amount of € 40,000.

2) other deductions for large families (Article 1, paragraph 15)
Following the amendments introduced art. 12 of the Income Tax Code, in the presence of at least four dependent children, parents and recognized an additional allowance for dependent family amounted to € 1,200. This deduction made by the tax period in progress at December 31, 2007, split by 50% between the parents do not legally and actually separated in case of separation or annulment, dissolution or termination of the civil effects of marriage, the deduction proportion of parents in custody specified by the court. If the spouse is fiscally dependent on the other, the deduction pertains for the full amount, with the latter. In addition, if the deduction is greater than the tax net, is a recognized credit equal to the amount of excess tax deduction. By decree of the Minister of Economy and Finance, in consultation with the Minister for Family Affairs, will define the modalities for disbursement of the aforesaid amount. For the calculation of deductions for dependent family, the income is assumed to net income of the main building and its appurtenances.
For reference, here are the details provided in this regard by the Revenue - Head Office Circular No Legislation and Litigation 1 / E, Jan. 9 cm:
- not for the additional deduction for each child but must be understood as a bonus and the overall benefit of the large family unit, and therefore not increased in the presence of a number of children over four;
- the distribution in the standards can not be modified on the basis of agreements between the parents, contrary to the provisions of Article 12 of the Income Tax Code in respect of ordinary deductions for dependent children;
- the additional tax deduction for children dependent measure is applied throughout, although the condition required by rule, the existence at least four dependent children, there is only one part of the year. It follows that the additional allowance for dependent children can be applied without the need for information for the time of year when the event occurs that entitles you to deduct the same;
- the benefit provided for in the presence of four or more children is an "additional allowance" which is, therefore, in addition to ordinary ones already provided for in paragraph 1 of Article 12. It follows that the further deduction of € 1,200 and is available only if they will be the ordinary deductions for dependent children, and there are such a condition, the deduction of € 1,200 to an extent it is full and is not influenced by the level of income of the beneficiary;
- since the new deduction will apply from the tax period in progress at December 31, 2007, in the adjustment of income paid in 2007 and based on the data available on the number of children, the withholding agent is required to recognize the additional deduction.

3) simplification of the annual declaration (Article 1, paragraphs 121, 122, 123)
Paragraph 121 of 'art. Added in a comment in the text of the Decree Law of 30 September 2003, no 269, ratified with amendments by Law 24 November 2003, No 326, after art. 44, art. 44a. This rule
dictated new estimates for the simplification of the annual declaration submitted by the deputies of the tax required to issue the certification referred to 'art. 4, paragraphs 6b and 6c of the Rules of the DPR 22 July 1998, No 322 and subsequent amendments and additions.
In particular, the replacement for the aforementioned tax from wages paid by reference to the month of January 2009, shall, directly or through the enforcement of Article. 3, paragraph 2 and 3 of the said Presidential Decree, to transmit electronically every month in the compensation data and information necessary for calculating withholding taxes and related settlements, for the calculation of contributions for the implementation positions of individual insurance and the provision of benefits. This declaration must be made within the last day of the month following the reference year.
In paragraph 122, the legislature has provided for the issuing of a decree of the Minister of Economy and Finance, to be issued in consultation with the Minister of Labour and Social Security, through which we will define the modalities of implementation of the provisions provided in that paragraph 121, and the arrangements for the sharing of data between INPS, INPDAP and the Revenue Agency. Finally, in paragraph 123 was expected that the decree referred to in paragraph 122 should contain provisions the simplification and harmonization of all the obligations of the certification referred to 'art. 4 of Presidential Decree No. 322, 1998, in accordance with specific criteria.
In summary, from 1 January 2009, the monthly statement analysis (DMA), introduced by Decree-Law 269/2003, will be replaced by model 770, which will allow the transmission of data flows through unified tax and contribution on a monthly basis. The transmission also must be done with a single electronic channel.

4) determination of income from employment (Article 1, paragraph 197, letter b) The provision referred
amended Article. 51, paragraph 2, letter a) of Decree 917/86 (Income Tax Code), relating to determination of income from employment.
In particular, the news letter a) confirms that the social security contributions paid by the employer or the employee in accordance with legal provisions do not fall into the category of compensation of employees.
The provision also provides that contributions to health care, paid by the employer or the employee, public bodies or cases that are exclusively charitable purpose does not contribute to the formation of income from employment until the 'amount of €. 3615.20.
This change has affected the previous legislation, the repeal of the maximum amount, differentiated by year, the indication of a maximum of €. 3615.20, which does not contribute to the taxable income.

5) to restate the amount of the appropriation for certain families (Article 1, paragraph 200)
A special inter-ministerial decree, to be issued within the month of February 2008, will redefine the levels of income and allowances for families with at least one component for the disabled and orphans' households (ie those where both parents are deceased).

6) deferment of the presentation of the model 770 (art. 1, paragraph 217)
The paragraph in question, innovating discipline in art. 4, comma 4 bis, del D.P.R. 22 luglio 1998 n. 322, ha previsto un differimento della tempistica di presentazione della dichiarazione annuale ai fini fiscali e previdenziali (contenuta nel modello 770), che deve avvenire entro il 31 luglio e non più entro il 31 marzo.

7) presentazione della dichiarazione per beneficiare delle detrazioni (articolo 1, comma 221)
La disposizione contenuta nel comma in esame modifica l’art. 23 del D.P.R. Del 29 settembre 1973, n. 600 e dispone che a decorrere dal 1° gennaio 2008 il richiedente l’attribuzione delle detrazioni per lavoro dipendente e/o quelle per carichi di famiglia ( artt. 12 e 13 del TUIR) deve presentare annualmente apposita domanda con la quale dichiari to qualify, indicate the condition attributable to the tax code as well as the subjects for which you intend to use the deductions. Previously, however, gained the statement was true for the following years and head to the applicant under an obligation to provide information only on any changes that have affected the extent / amount of deductions due.

8) placing limits on unpaid leave for the period of performance of elected office at local level (Article 2, paragraph 24, letter. B)
• to perform the elected representatives in local provisions of art. 81, paragraph 1, of decree no. 267/2000, the right expectation non retribuita spettante ai lavoratori dipendenti è limitato ad una testuale elencazione di amministratori locali, che sostituisce quella più ampia contenuta nell’art. 77 del medesimo decreto legislativo. In particolare hanno diritto all’aspettativa non retribuita le seguenti cariche elettive: sindaci, presidenti di province, presidenti di consigli comunali e provinciali, presidenti di consigli circoscrizionali di aree metropolitane, presidenti di comunità montane e di unioni di comuni, nonché membri di giunte comunali e provinciali, con conseguente versamento degli oneri contributivi a carico dell’amministrazione locale ove viene espletato il mandato.
• I consiglieri dei comuni anche metropolitani e delle province, and the directors of the mountain communities may also be placed on unpaid leave for the entire period of fulfillment of the mandate, but in such cases involves the placement on leave-taking by the employee paying the entire obligation of the elected Councillor social contributions and, therefore, is the share borne by the employer of that employee's dependents, as well as any other duty imposed by art. 86 of that TUEL

9) salaries of the police and firefighters (Article 2, paragraph 91)
As from 1 February 2008, the basic compensation and accessory relativo alla posizione di comando del personale appartenente alle Forze di polizia e al Corpo nazionale dei vigili del fuoco è a carico delle Amministrazioni utilizzatrici il personale stesso.

10) estensione alle vittime della criminalità organizzata e del dovere di alcuni benefici già previsti per le vittime del terrorismo (articolo 2, comma 105)
A decorrere dal 1° gennaio 2008 alle vittime della criminalità organizzata (ex art. 1 delle legge n. 302 del 20 ottobre 1990, e successive modificazioni), alle vittime del dovere (ex art. 1, commi 563 e 564, della legge n. 266 del 23 dicembre 2005) ed ai sindaci vittime di atti criminali nell’ambito dell’espletamento delle loro funzioni, survivors and their families, retirement benefits are paid under Article. 5, paragraphs 3 and 4 of the Act Aug. 3, 2004, No 206, as news from the next paragraph 106 of the Finance Act 2008. In such individuals it is, therefore, in addition to the donation of the first paragraph of Article 5 reported, a special living allowance, not reversible, in case of death of them, entitled to the survivor's pension is allocated two annuities, including the Thirteenth monthly payments of that pension, only a surviving spouse, to children, adult children, parents and brothers and sisters, if living and expense. These benefits are not paid by this Institute.

11) modification of the method of calculating the pension to the victims of terrorism - the recognition of the check to the children of survivors for life - spending on medicines band C) at the expense of the NHS - events abroad (Article 2, paragraph 106)
Article 4, paragraph 2 of Law No repeated 206/2004 is amended to that effect: "To all those who have suffered permanent disability equal to or greater than '80 per cent of the capacity to work caused by acts of terrorism and massacres of the matrix, it is entitled to immediate direct pension, equal to the last remuneration received by the person entitled in full ... ..... " In implementing this provision the premises must Reassessment pensions currently in payment of this type, recognizing the economic differences from 1 January
about art. 5, paragraph 2 of Law No 206/2004 is also added at the end the following sentence: "For the children of survivors, even if not living with the victim to the date of the terrorist, is also attributed with effect from 26 August 2004, the living allowance is not reversible referred to in Article 2 of Law November 23, 1998, No 407, as amended. "For complete information, it is noted that the living allowance, non-reversible, subject, inter alia, to balance automatic in art. 11 of Legislative Decree 30 December 1992, n. 503, as amended, is not paid by this Institute.
art. 9, paragraph 1, of Law 206 is added at the end the following sentence: "For the same subjects has extended the benefit of section 1 of the Law of 19 July 2000, no 03. "With this provision are payable to the persons concerned, to be charged to the NHS, drugs currently in Class C), referred to in paragraph 10 of Article. 8 of the Law of 24 December 1993 537, where the doctor to certify their proven therapeutic benefit for the patient.
Article 15, paragraph 2 of Law No 206 is added at the end the following sentence: "The benefits provided for in this Law shall also apply to events occurring abroad as from 1 January 1961, victims of which were Italian citizens resident in Italy at the time of ' event. "In essence, the benefits due to events abroad, already approved from 1 January 2003, are now given by the same date for the events that occurred in Italy (January 1, 1961).

12) Collection of contributions due to suspended of disasters (Article 2, paragraphs 107 to 116) Collection of contributions
suspended as a result of natural disasters will be operating a special note by the Central Directorate of Revenue and insurance position to which they refer.

13) reduction of the period of employment outside the role of university professors and ordinary members (article 2, paragraph 116)
The provision contained in paragraph concerned shall abolish the role of outside academics: students, in fact, reduced to two years of the outside role with effect from 1 January 2008 and one year from 1 January 2009. In essence, the abolition of the role carries out the role for teachers in at 11 March 1980 (DPR July 11, 1980, n. 382) retirement at 72 years of age for full professors and 67 years of age for members, ie after any period of additional service that the teacher can request (Article . 16 of Legislative Decree 30 December 1992, n. 503).

14) The provisions relating to adoption or fostering Articles. 26 and 36 of the Decree. 151/01 (Article 2, paragraphs 452 to 456)
As is known the art. 26 of Legislative Decree 151/01 regulates the maternity leave, requested by a woman who has adopted or obtained custody of a child aged six years at the time of adoption or foster care, and its mode of use. Article. 2, paragraph 452, the Financial replaces Art. 26 provides that the maternity leave, in cases of adoption and foster care is extended to 2 months (from 3 to 5 months), use the method of differentiating between national adoptions (first 5 months of their child in the family) and international adoptions (even during the period of stay abroad).
Article. 36 of the Consolidated Law 151/01 is replaced by Art. 2, paragraph 455, which increases the consumption patterns of parental leave. They also abolished the age limits of the child (12 to 18 years) and increased the period of entry in the family, within which you can benefit from the parental leave (the first 3 months to 8 years), provided that no more than 18 years of age. It remains firm on the payment of compensation within the first 3 years after having the child in the family. Are the result of the reflections arising from the contribution of the innovative provisions.

15) authentic interpretation of Articles 25 and 35 of Decree No. 151/2001 (Article 2, paragraph 504)
Articles. 25 and 35 of Legislative Decree 26 March 2001, No 151 governing, as we know, the coverage contributions, useful for the treatment of pensions, periods of maternity occurred outside the employment relationship. In this regard, please note that the corresponding periods al congedo per maternità (già astensione obbligatoria) sono riconosciuti attraverso l’istituto della contribuzione figurativa (art. 25), mentre quelli relativi al congedo parentale (già astensione facoltativa) sono valorizzabili attraverso l’istituto del riscatto (art. 35).
Il legislatore con il comma in esame ha fornito l’interpretazione autentica dei citati artt. 25 e 35 del Dlgs. n. 151/2001, chiarendo che dette norme si applicano esclusivamente agli iscritti che a decorrere dalla data di entrata in vigore del medesimo decreto legislativo (27 aprile 2001), abbiano in servizio presentato la relativa domanda. Tale interpretazione conferma peraltro l’operato dell’Istituto (cfr. Informativa n. 8/2003 della Direzione Centrale Entrate).
Il legislatore ha comunque fatto salvi i trattamenti pensionistici più favorevoli già liquidati in data anteriore al 1° gennaio 2008.

16) proroga dei contratti di formazione e lavoro presso le amministrazioni pubbliche (art. 3, comma 100)
I contratti di formazione e lavoro stipulati con le PP.AA., di cui al comma 528 dell’art. 1 della legge 27/12/2006 n. 296 sono prorogati di diritto al 31/12/2008 se non sono stati convertiti entro il 31/12/2007.

B) Disposizioni del Decreto Legge n. 248/2007

a) divieto di estensione di decisioni giurisdizionali aventi forza di giudicato (art. 25)
Il divieto extension of judicial decisions having the force of res judicata, already set at 31 December 2007 Article 1, paragraph 132, the Law of 30 December 2004, no 311, is extended until December 31, 2008.
It follows, in general, which have become final judgments rendered by any court can not be extended to situations unrelated to those put forward in court, ostandovi is the general principle of the subjective limit of res judicata, enshrined in Article . 2909 cc, the insurmountable obstacle of the lack of funding, in accordance with Art. 11 ter, paragraph 7, introduced into law Aug. 5, 1978, No Law 468 of 23 August 1988 No 362.

b) work performed by disabled children, for purposes of treatment (art. 46)
Article. 8 of the Law of 12 June 1984, n. 222 down, as is well known that in the application of Articles 21 and 22 of the Law of 21 July 1965 No 903, and subsequent amendments thereto, shall be deemed incapacitated persons, due to illness or physical defect or mental condition, are in the absolute and permanent inability to perform any work.
In this regard, we note that the article concerned with the legislature, after paragraph 1 of law no reported 222/1984, added the following paragraphs:
"1-bis. The activity aims to therapeutic approved by the disabled children, as defined in Paragraph 1 hour with no more than 25 hours per week, at the social cooperatives of Law November 8, 1991, No 381, and to employers who take on these subjects with the conventions of professional integration, referred to in Article 11 of Law March 12, 1999, No 68, does not preclude the achievement of the benefits referred to in that Article 22, paragraph 1, of Law July 21, 1965, No 903.
1-c. The amount of emoluments paid by employers to the entities referred to in paragraph 1-bis treatment can not be less than the minimum pension paid for by the general compulsory invalidity, old age and survivors' benefits increased by 30 percent.
1-c. The therapeutic aim of the activity, pursuant to paragraph 1-bis has been established by the regulator of pensions to survivors.
1-d. OMISSIS. "
In essence, the work done by disabled people in the so-called sheltered workshops, namely the social cooperatives engaged in activities aimed at providing employment to such persons (see art. 4 of Law No 381/1991 ) does not constitute impediment to the grant element of survivor's pension to those persons who are considered "disadvantaged". The work carried out under Article 4 has reported essere intesa come “attività con funzione occupazionale/terapeutica ai fini della socializzazione degli interessati e dello sgravio della famiglia dagli obblighi di sorveglianza” (circolare INPS n. 137/2001).