I limiti alla deducibilità di prestazioni lavorative in rapporti di associazione in partecipazione = The limits to the deductibility of work services in partnership relations in participation. WP C.S.D.L.E. “Massimo D’Antona”.IT – 156/2012

Riccardi, Angelica (2012) I limiti alla deducibilità di prestazioni lavorative in rapporti di associazione in partecipazione = The limits to the deductibility of work services in partnership relations in participation. WP C.S.D.L.E. “Massimo D’Antona”.IT – 156/2012. [Policy Paper]

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Abstract

The paper analyzes the new regulations introduced by L. n. 92/2012 regarding the association in participation, which redefines the limits of deductibility of working performance in this negotiating scheme, thus drawing a new dividing line between association in participation and employment relationships. The A. firstly examines the general limit to the possibility to grant work activities in association in participation relationships established by Art. 1, c. 28, which aims to make the use of this type of contract proper to the logic of financing, though they may also be ascribed to a anti-avoidance purpose. In the same perspective the paper also analyzes further provisions - in Art. 1, c. 30 - that, within this overall limit, provide for the conversion into a contract of employment of other associative relationships that present characteristics (generally lacking the entrepreneurial risk) not compatible with the model laid down in Art. 2549 of the Civil Code.

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