Article Italy: Measures to Protect Economy and Labor Enacted

On December 21, 2021, Law No. 215 entered into effect in Italy, converting into law and amending Decree-Law No. 146 of October 21, 2021 (D.L. No. 146) containing urgent measures to protect the economy and labor, as well as other miscellaneous regulations.

Partial Financial Relief for Sports Organizations

D.L. No. 146 approves urgent measures for the partial relief of national sports organizations affected by a significant reduction in revenues caused by the COVID-19 pandemic. (Decree of the President of the Republic No. 602 of September 29, 1973, art. 12, para. 4, 3-quater, added by D.L. No. 146, art. 1.)

Clarification on Tax Liability for the Mixed Occupation of Public Land

In the case of public lands over which concessionaires hold title and also contractors exercise contractual rights for the sale of goods produced therein, the concessionaires — and not the contracting companies — are responsible for the payment of the respective concession taxes. (Law No. 160 of December 27, 2019, art. 1, para 831(a), interpreted by D.L. No. 146, art. 1.)

Implementation of EU Regulation on the Denaturing of Alcohol

D.L. No. 146 also implements Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures among European Union (EU) members for the complete denaturing of alcohol for the purposes of exemption from excise duties, providing, in particular, that exemptions applicable to beverages “completely denatured and intended for sale as ethyl alcohol” also apply to ethyl alcohol transferred to the national territory and released for consumption in another EU member state. (Legislative Decree No. 504 of October 26, 1995 (L.D. No. 504), art. 27(3-bis), added by D.L. No. 146, art. 1.)

The Financial Administration (FA) must certify, on the basis of a declaration made by small distillery companies, the quantity of ethyl alcohol produced in the previous year, which cannot exceed 10 hectoliters. The FA must also certify that the same distillery is legally and economically independent from other distilleries, that it uses plants physically distinct from those of any other company, and that it does not operate under license to use the intangible property rights of others. (L.D. No. 504, art. 33-bis, added by D.L. No. 146, art. 1.) Likewise, the FA certifies, on the basis of a declaration made by regulated breweries, the quantity of beer produced in the factory in the previous year, which cannot exceed 200,000 hectoliters, and also makes the same other certifications mentioned above for small distillery companies. (L.D. No. 504, art. 35, para. 3-quater, added by D.L. No. 146, art. 1.) The same rules apply to wineries, with the annual production limit set at 1,000 hectoliters, as well as at 15,000 hectoliters for small independent producers of fermented beverages other than wine and beer and at 250 hectoliters for companies operating production plants. (L.D. No. 504, art. 37-bis; art. 38-bis; art. 39, para. 3-bis, added by D.L. No. 146, art. 1.)

Fund for the Promotion of Low-Emission Vehicles

The Fund for the Promotion of Low-Emission Mobility, which was instituted to replace the Automotive Fund, has been allocated an additional 100 million euros (about US$112.9 million) to incentivize low-emission mobility initiatives. (L.D. No. 285 of April 30, 1992, art. 10, para. 2(b), added by D.L. No. 146, art. 1.)

Creation of Fund for Separated or Divorced Working Parents

Additionally, the new legislation creates a fund for separated or divorced working parents who — due to reasons connected to the COVID-pandemic — are unable to comply with the maintenance allowance they have established for themselves, their minor children, or adult children with severe disabilities. (D.L. No. 41 of March 22, 2021, art. 12(bis)(1), substituted by D.L. No. 146, art. 1.)

Recruitment of Staff for the National Academy of the Lincei

The historic National Academy of the Lincei is to receive additional funds to deal with undelayable needs of particular urgency aimed at guaranteeing the continuity of its activities during the two-year period 2022–2023. (Law No. 118 of March 30, 1971, art. 12-quater, substituted by D.L. No. 146, art. 1.)

Aid for Workers with Special Needs

The legislation establishes additional measures to aid workers with autism spectrum disorder who are working at start-ups in a social vocation. (Law No. 118 of March 30, 1971, art. 12-quinquies(1), substituted by D.L. No. 146, art. 1.)

Liability Shield for Educational Managers

Managers of educational institutions are shielded from any civil, administrative, and criminal liability when they have promptly requested the structural and maintenance interventions necessary to ensure the safety of the premises and buildings assigned to them, while adopting the appropriate management measures to control associated risks. (L.D. No. 81 of April 9, 2008, art. 81(3.1), added by D.L. No. 146, art. 1.)

Measures to Foster Bergamo and Brescia as “Italian Capitals of Culture” for 2023

D.L. No. 146 appropriates funds to ensure the immediate implementation of extraordinary maintenance interventions of properties owned by the state in the relevant territories of the cities of Bergamo and Brescia, which have been designated as the “Italian Capitals of Culture” for the year 2023, taking into consideration energy efficiency goals, the achievement of economies of scale, and an adequate rationalization of investments. (L.D. No. 81 of April 9, 2008, art. 16-octies, added by D.L. No. 146, art. 1.)

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