Joint and several liability of the contractor for tax purposes
Law Decree 83 of 22 June 2012 (hereinafter "Development Decree"), converted into Law 134 of 7 August 2012, introduced new urgent measures for economic development, infrastructure, construction and transport and for transparency in the public administration.
This circular is intended to provide initial information on the provisions on the joint and several tax liability of contractors in the event of a contract for works and services, also in light of circular no.40 issued by the Revenue Agency on 8 October 2012.
Topics index
- Summary of the standard
- Entry into force and effect of the law
- Self-certification