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Legislative decree 30 December 2023, n. 216 published in the Official Journal of 30 December 2023 n. 303 modified the IRPEF rates in force until 31 December 2023.
With Article 1, paragraphs 2 to 4 of Law 234/2021 (financial maneuver for the year 2022) published in the Official Gazette no. 310 of Friday 31 December 2021, ordinary supplement n. 49, the IRPEF rates in force until 31 December 2021 were changed.
The Presidential Decree 633/1972 in paragraphs 7 and 8 of article 74 provides for the application of the reverse charge regime to internal sales of scrap and metals, ferrous and non-ferrous.
From 1st October 2014, Article 11, paragraph 2 of Decree-Law 66/2014 (Decree "bonus income tax") amends the terms of payment for taxpayers (individuals not registered for VAT), which until now could present physically in bank or mail the F24 model for the simultaneous payment. This article has expanded in part, for some types of payment, the obligation of sending electronic model F24 also to individuals who don't have a VAT number assigned.