DURATION

2 days

DATES

3-4 April 2025

‘We are planning the next edition, ask for information to stay updated’

OPENING HOURS

9,00 – 14,30

 

PARTICIPATION FEE

euro 660.00 + VAT (the fee is exempt from VAT if paid by public bodies)

 

Scarica il programma PDF.

 

RELATOR

Lawyer Albino ANGELILLO

Labour lawyer in Rome, patrocinante in Cassazione, decentralised trainer for the district of the Court of Appeal of Rome (Scuola Superiore della Magistratura)

RECIPIENTS

Managers and officials of organisations in the EDUCATION AND RESEARCH sector. Managers of contracts and human resources management offices, as well as personnel interested in the subject matter for work reasons. Civil servants interested in the subject matter. Self-employed workers.

 

PROGRAMME

Travelling and reimbursement of expenses:

Minimum requirements for configuring travel, travel within the municipality, outside the municipality and abroad. The transfer. The difference between transfer and secondment. Secondment. The secondment. The characteristics of secondment. Reasons of service. The reasons for secondment. The different types of mission. Difference with the mechanism of allowances and reimbursements in the event of the worker being transferred. The particular case of travel within the municipal area. Regulatory sources and collective agreements, the regulations of the authorities. The exercise of the employer’s managerial power. Difference with the mechanism of transfer, secondment and command. Regulatory sources and the relationship with collective agreements and the various regulations of the entities. Occasional, continuous and occasional assignments: content, principles, characteristics, prerequisites and limits. L. 836/73, l. 122/2010, Tuir 917/86, l. 417/78.

The application of the principles of missions in public sectors. The management of expense reimbursements: operational profiles. Spending review measures and the impact on expense reimbursements. Company cars and other practical cases.

 

UNIVERSITY AND RESEARCH

The national and international travel treatment of employees and lecturers in the sector. Operational difficulties and reimbursement procedures. The system of advances and balances of reimbursements

Operational dimension and repercussions on management:

Types of supporting documents and their fiscal relevance; procedures for making reimbursements; advances; the issue of own means after the interventions of accounting jurisprudence. Insurance profiles and elements of liability. Difference between contractualised and non-contractualised personnel: examples and practical cases.

The definition of the various types of timetable. Transfer times. The exceptions on away time. The clarifications on secondment time. The clarifications of the State General Accounting Office. The other rulings on travelling times. Consequential behaviour.

Hotel and restaurant expenses:

Regulatory framework, VAT rules, income tax rules, tax treatment of hospitality expenses, board and lodging services offered to clients and suppliers. Expenses in the case of freelance professionals, occasional self-employed workers. The new tax regulations on the deductibility of VAT on board and lodging services (Revenue Agency Circular No. 53 E of 5/9/08). Examination of Revenue Agency circulars 6/09 and 25/2010; resolution 84/09, MEF decree 19/11/08, circular 2E of 28/1/2010 et seq.

Entertainment expenses and gifts:

Legal framework, inherency requirement, travel and accommodation expenses configurable and not configurable as entertainment expenses. Documentation of expenses. Gifts to customers and suppliers tax regulations. Examination of the Ministerial Decree of 19 November 2008 implementing the new regulations on entertainment expenses. The 2008 Finance Act, the Decree of the Ministry of Economy and Finance of 19/11/08 and the Revenue Agency Circular 34/E of 13/7/09.

Expense reimbursements to directors, collaborators, trainees, interns, coordinated and continuous collaborators:

Tax rules for trainees, collaborators, directors. Expense reimbursements, tax treatment in case of travel. Travel expenses: the question of own means of transport. Resolution 56E of 27/2/02 of the Agenzia delle Entrate, resolution 224/E of 13/8/09. Profiles of fairness. Interventions of the accounting judiciary and doctrine. Proposed solutions and applicable rules. Impact on the regulation of entities, Resolution 3/2011/PAR Court of Auditors Emilia-Romagna and other resolutions on the subject. The issue of the kilometric allowance and the impact of law 122/2010 on the activities of local authorities. Resolution 183/11 Court of Auditors of Tuscany and the other pronouncements of interest. The issue of expenditure limits for mission expenses on European and international funds. Resolution 392/2011/PAR of 27/10/11. The position of the State Accounting Department. The impact of the 2013 Stability Law on staff members’ missions also with reference to foreign missions. The 2014 Stability Law (l. 147/13): practical implications.

Fringe benefits ai collaboratori e amministratori:

quadro normativo; esame dell’art. 51, comma 4, del Tuir rispetto al principio generale sulla valorizzazione dei fringe benefit. Esame degli strumenti per gestire e amministrare correttamente le note spese e i fringe benefits in generale, e in particolare le note spese per trasferte imputabili a specifiche commesse di lavoro.

 

Expense reimbursements, conferences in the case of freelancers:

Professional fees and expense reimbursements, tax and VAT treatment, expenses advanced on behalf of the client.

Accidents during travel:

Review of Inail circular no. 52/13. The hotel accident, the accident abroad. Procedures and connection with work activity. Connection with work activity cases of exclusion of the indemnifiability of the hotel accident occurred abroad. Accident reporting: duties and

responsibilities of the subjects of the insurance relationship obligations of the employer, obligations of the worker sanctions. The accident report/communication model to be transmitted electronically to INAIL.

The content of the document:

description of the accident, pay data, classification of occupations. The intervention made by Article 18 of Law no. 148/11 on the issue of economy class flights. The regulatory evolution with reference to travel arrangements in cases of mission. Practical cases and operational proposals. The report of the accident in itinere, compilation rules (witnesses and vehicles). The latest interventions of jurisprudence.

The Ministerial Decree of 23/3/2011 on travel abroad and related reimbursements. The ARAN application guidelines. Practical cases and case law interventions.

 

ISSUE OF CERTIFICATE OF ATTENDANCE AND PROFIT

The CEIDA, accredited by the Lazio Region as a provider of activities for Higher and Continuing Education, (accreditation obtained by Determination of the Director of the Dir. Reg. ‘Training, Research and Innovation, School and University, Right to Study’ n. G16019 of 23/12/2016, published in B. U.R.L. no. 2 of 5/1/17), certifies, for each participant, the characteristics of the training course and how much of it was actually attended, through the issue of attendance certificates subject to passing a final check carried out by means of a multiple-choice questionnaire.