{"id":309,"date":"2020-09-17T13:26:58","date_gmt":"2020-09-17T13:26:58","guid":{"rendered":"https:\/\/www.studiolegalecarlopisani.it\/2023\/11\/13\/lestensione-del-privilegio-speciale-per-il-credito-di-rivalsa-iva-a-quasi-tutti-i-prestatori-dopera\/"},"modified":"2024-02-14T17:41:57","modified_gmt":"2024-02-14T17:41:57","slug":"lestensione-del-privilegio-speciale-per-il-credito-di-rivalsa-iva-a-quasi-tutti-i-prestatori-dopera","status":"publish","type":"post","link":"https:\/\/www.studiolegalecarlopisani.it\/en\/lestensione-del-privilegio-speciale-per-il-credito-di-rivalsa-iva-a-quasi-tutti-i-prestatori-dopera\/","title":{"rendered":"L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera"},"content":{"rendered":"<div class=\"col-wrap\">\n<h3 class=\"news-title regular\">L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera<\/h3>\n<div class=\"text regular\">\n<p><em><span style=\"font-size: 10.0pt;\">The extension of the special privilege for VAT refund credits to (almost) all independent contractors<\/span><\/em><\/p>\n<hr \/>\n<p style=\"text-align: center;\">di Carlo Pisani<\/p>\n<p style=\"text-align: center;\">Professore Ordinario di Diritto del Lavoro<\/p>\n<p style=\"text-align: center;\">Universit\u00e0 di Roma \u201cTor Vergata\u201d<\/p>\n<p style=\"text-align: center;\">in\u00a0<em><span style=\"font-size: 12.0pt;\"><span style=\"color: black;\">Giurisprudenza costituzionale,\u00a0<\/span><\/span><\/em><span style=\"font-size: 12.0pt;\"><span style=\"color: black;\">fascicolo n. 1 del 17 settembre 2020<\/span><\/span><\/p>\n<hr \/>\n<p><span style=\"font-size: 9.0pt;\">La Corte costituzionale, con sentenza interpretativa di rigetto, estende il beneficio del privilegio speciale per i crediti Iva a tutti prestatori d\u2019opera anche non professionisti. A questo punto si pone l\u2019esigenza di una interpretazione coordinata con la nozione di lavoro autonomo di cui all\u2019art. 1, l. n. 81\/2017, che individua il campo di applicazione di altre tutele nei confronti di questa figura, di cui quindi occorre individuare le caratteristiche comuni. Alla luce di questa ricostruzione emerge il problema del privilegio del credito di rivalsa Iva in relazione alla figura dell\u2019agente di commercio, persona fisica, che svolge la sua attivit\u00e0 in modo esclusivamente o prevalentemente personale.<\/span><\/p>\n<hr \/>\n<p><em><span style=\"font-size: 9.0pt;\">With an interpretative judgment, the Constitutional Court extends the benefits of the special privilege for VAT credits to all independent contractors, including non-professionals. In the light of this reconstruction, issues relating to the privilege of the VAT claim arises, in relation to commercial agents that carry out their activities through mainly or exclusively personal performances. Therefore, a further interpretation is required to coordinate the concept of self-employment (pursuant to Article 1, Law no. 81\/2017, which identifies the scope of application of other protections for this category) and to identify its common features<\/span><\/em><\/p>\n<hr \/>\n<p><strong><a href=\"https:\/\/www.iusexplorer.it\/Rivista\/Giurisprudenza_Costituzionale?area=riv_amministrativo\">View More<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera The extension of the special privilege for VAT refund credits to (almost) all independent co&#8230;<\/p>\n","protected":false},"author":1,"featured_media":310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":1,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pubblicazioni"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera | Studio legale Carlo Pisani e Associati<\/title>\n<meta name=\"description\" content=\"L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera The extension of the special privilege for VAT refund credits to (almost) all independent contractors di Carlo Pisani Professore Ordinario di Diritto del Lavoro Universit&agrave; di Roma &ldquo;Tor Vergata&rdquo; in&nbsp;Giurisprudenza costituzionale,&nbsp;fascicolo n. 1 del 17 settembre 2020 La Corte\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiolegalecarlopisani.it\/en\/lestensione-del-privilegio-speciale-per-il-credito-di-rivalsa-iva-a-quasi-tutti-i-prestatori-dopera\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera\" \/>\n<meta property=\"og:description\" content=\"L\u2019estensione del privilegio speciale per il credito di rivalsa iva a (quasi) tutti i prestatori d\u2019opera The extension of the special privilege for VAT refund credits to (almost) all independent contractors di Carlo Pisani Professore Ordinario di Diritto del Lavoro Universit&agrave; 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