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The 770 Tax Return does not Protect from Penalties

February 26, 2014

Giuseppe Bulgarini d’Elci wrote the article “il 770 non evita la maxi sanzione” (The 770 tax return does not protect from penalties) published in the Italian business newspaper Il Sole24Ore. Summary of the article: the Court of Appeal of Brescia, reversing an earlier judgment of the Tribunal of Crema, labour section, stated that if professional activity formally classified as occasional self-employment has to be re-classified as an employment relationship, then the tax return (form 770) and the payment of the related withholding tax by the company are not sufficient to avoid the penalties for unlawful working practices. The article examines the Court’s decision and explains the reasoning that led the Court to reject the claims of the company.
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