The Legislative Decree no. 103/2024, which will come into effect on August 2nd, aims to simplify controls on economic activities by introducing provisions that affect the activities of the National Labor Inspectorate. This includes changes in terms of surveillance planning and the sanctioning of conduct that violates labor and social legislation. The decree introduces measures to simplify administrative procedures, establish a risk identification system for control planning, and require the consultation and updating of a digital business file by control authorities. It also sets guidelines for control procedures, including the principle of trusting legitimate, transparent, and fair administrative actions, along with promoting effectiveness, efficiency, and proportionality in control activities. The decree also addresses violations that are subject to administrative sanctions, introduces the concept of administrative warnings for first-time offenses that can be rectified within a set timeframe, and clarifies situations where errors are excusable. These changes are expected to impact control activities conducted by the Labor Inspectorate and affiliated authorities.

News Fisco
Responsabilità del consulente nelle violazioni fiscali del cliente: quando si ha il coinvolgimento penale e amministrativo
La responsabilità di un consulente riguardo alle violazioni fiscali del cliente non è immediatamente scontata, ma richiede una dimostrazione di
