- The Italian Ministry of Labour clarified that an ex officio VAT number termination order issued by the Revenue Agency under Article 35(15-bis.1) of DPR 633/72 prevents access to wage-support benefits.
- Such a termination is not considered an “event not attributable to the employer,” which is a required condition for CIGO, CIGS, and solidarity funds.
- The Labour Ministry said these benefits require an external, temporary, unforeseeable event independent of the employer’s will or conduct.
- Access to integration measures also requires that the business activity be genuine, even if temporarily suspended or reduced; this condition is not met where the VAT number is cancelled for risk/anomaly reasons.
- The measure is based on risk analyses and documentary checks by the Revenue Agency, and failure to appear or to rebut the risk findings leads to VAT number cancellation and removal from the intra-EU taxable persons database.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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