COVID-19 emergency measures affecting clients' duty to verify withholding taxes

Article 4 of Decree Law no. 124 of 26 October 2019 introduced as from 1 January 2020

  • for all clients of contracts for the supply of services, including those with consortium's members, sub-contracts and "contractual relations characterized by the prevalent use of manpower at the client's place of business whereby the supplier uses assets owned by the client or attributable to the same in any way",
  • whose annual amount of services exceeds euros 200,000.00

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