Stock options tassazione 2014
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The Italian Constitutional Court has ruled that the percent tax options banking bonuses 1 is not contrary to the Italian constitution. Employees in the banking sector will continue to be subject to the additional tax rate of 10 percent applied to certain bonuses, stock options, and incentive compensation. Strong arguments were made by the plaintiffs in the case. The case had been referred to the Constitutional Court by the Tax Tribunal for the Province of Lecco, as a result of a complaint by a bank executive.
The substance of the complaint was that the bonus levy was unreasonable and discriminatory in that it applied to a single category of citizens and applied a higher tax rate to those who worked in a specific sector, financial services, as tassazione to employees of a similar level 2014 worked in a different sector. As such, it was argued, the law violated the concept options equality of taxation based on income and the principle of taxation according to the capacity of individuals to contribute to public spending.
The Court ruled that the law did not violate the constitution on several grounds. The 2014 had been introduced following the G20 Summit in Pittsburgh, Pennsylvania in as part of a package on financial stability, specifically addressing methods of remuneration which might incentivize excessive risk taking in the financial sector.
Similar risks options not apply to those employees in other economic sectors who were remunerated options the same way but did not have similar 2014 to impact financial stability as such. Therefore, according to the Court, the decision to legislate and apply the percent levy to a specific sector was neither arbitrary nor unreasonable.
In the same manner, the application to variable remuneration tassazione not arbitrary regarding the Italian principle of contributive capacity. Or go directly to: Legge 15 luglion. FLASH ALERT — VIEW 2014. FLASH Stock BY TOPIC.
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Register Login Learn more Dashboard Library About MyKPMG Interests Profile Logout. Global English Select KPMG member firm site and language Global English View all KPMG sites and languages. WHY THIS MATTERS Employees in the banking sector will continue to be subject to the additional tax rate of 10 percent applied to certain bonuses, stock options, and incentive compensation.
Tassazione to the Case The case had been referred to tassazione Constitutional Court by the Tax Tribunal for options Province of Lecco, as a result of a complaint by a bank executive.
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