Remind all persons who by virtue of:
| Article 1, paragraph 47 of Law No 220, 2010: 10% substitute tax on ancillary components of remuneration paid in relation to productivity gains. |
They contribute to the tax benefits, among others, institutions such as overtime, shift work and night work carried out in '2010.
If the CUD does not contain information that will enable to take advantage of tax breaks, you can request a new copy. Here is a
modello da utilizzare e da inviare eventualmente all' Azienda.
Data ………………………………..
Spett.le Ditta
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Noi sottoscritti, nelle vesti di dipendenti di codesta Azienda, avendo verificato che nel CUD 2011, redditi 2010 ai paragraphs 97 and 98 income 2008, in paragraphs 99 and 100 income 2009 and 2010 income in paragraph 93 were not certified the funds involved in the preferential taxation on bonuses linked to productivity, for night work, organized work shifts, overtime, Extra etc.. as well as the Inland Revenue making clear legal advice (Resolution No. 83 / E, 2010, Circular 47 / E, 2010) in which explicit that the tax is applicable to pay on those items, pursuant to Art. 2 of Decree 93/2008, Art. 5 of Decree 185/2008 and Art. 2, paragraphs 156 and 157 of Act 191.
Thus, pursuant to the wider application dell’agevolazione fiscale in commento, Vi chiediamo il rilascio di un nuovo CUD 2011 redditi 2010 sostitutivo del precedente, contenente le predette somme, che negli anni fiscali 2008, 2009 e 2010 sono state erroneamente assoggettate a tassazione ordinaria in luogo di quella sostitutiva.
