A phrase that includes “all sums and values in general, for whatever reason, obtained during the tax period, as well as in the form of donations, in connection with the business relationship.”
the case – This is the principle behind ruling 26512, submitted on September 30 as part of a dispute betweenrevenue agency that it Reception Manager Luxurious hotel in Costa Smeralda. According to reports sun 24 hours, in the pockets of the employee has almost gone in 83,650 euros in one year. Funds that the agency has classified as undisclosed employee income.
The regional tax commission He accepted the appeal from the reception manager, and deemed the tips untaxed due to their “random nature” and “received directly by clients without any relationship with the employer”.
On the other hand, the Supreme Court accepted the appeal from the Revenue Agency, according to which “the assumption of financial management” that “the overall concept of employee income justifies the total taxation of all this must be shared must be shared.” Therefore, the employee receives, as in the case in question, not directly from the employer , but based on his perception the employee can, from his common experience, gain reasonable, if not certain, confidence.”
Thus, for the Supreme Court, “With regard to income from work, contributions received by an employee, in connection with his work, including so-called gratuities, fall within the scope of the comprehensive concept of income provided for in Article 51, first paragraph of Republican Resolution 917/1986. Therefore, it is subject to taxes.
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