Italy’s regulatory framework

Below is a brief description of the main regulatory measures that affected the Company in 2011

Italian Legislative Decree no. 28 of 3 March 2011 incorporating “Implementation of Directive 2009/28/EC on the promotion of the use of energy from renewable sources, amending and subsequently revoking Directives 2001/77/EC and 2003/30/EC”

Italian Legislative Decree no. 28 of 3 March 2011 incorporating “Implementation of Directive 2009/28/EC on the promotion of the use of energy from renewable sources, amending and subsequently revoking Directives 2001/77/EC and 2003/30/EC” published in the Italian Official Gazette no. 78 of 28 March 2011.

The Decree is without prejudice to the principle of a single authorisation procedure, with this to include not only production plants but also all works involved in connecting to the grids, functional to more than one plant, as long as included in the connection estimate. It is then established that the transmission grid Development Plan shall contain a specific section dedicated to the grid works necessary to ensure the release of energy produced by renewable source plants already operating. The section may include systems for storing electricity, aimed at facilitating the dispatch of non-programmable plants. The Decree establishes that for these works, the AEEG shall define return on investments.

The Decree also reforms incentives for renewable sources. The tariffs established in the 3rd energy account will apply to the photovoltaic plants entering into operation by 31 May 2011. For plants entering into operation after that date, reference will be made to a subsequent decree by the Ministry for Economic Development.

Again with regard to solar energy, limits are envisaged to access to incentives for plants in agricultural areas: plants with power of no more than 1 MW will have the right to incentives, as long as they are not intended to install plants for more than 10% of the surface area of agricultural land available to the principal. These limits do not apply to plants that have achieved qualification by 29 March 2011 or to plants for which a request has been presented for qualification by 1 January 2011, as long as, in any case, the plant will come into operation by 29 March 2012.

By 29 September 2011, the incentives for renewable sources will have been defined by implementation Decree: a) with the provision for a diversified incentive, up to a value that differs according to source and, in any case, no less than 5 MW; b) for plants of greater power, defining the lowest-bid procedures managed by GSE.

 

Law no. 73 of 23 May 2011 published in the Italian Official Gazette of 25 May, enacting Law Decree no. 26 of 25 March 2011 “Urgent measures to guarantee the orderly operation of the companies’ annual shareholders’ meetings”

Law no. 73 of 23 May 2011 published in the Italian Official Gazette of 25 May, enacting Law Decree no. 26 of 25 March 2011 “Urgent measures to guarantee the orderly operation of the companies’ annual shareholders’ meetings”, published in the Italian Official Gazette no. 70 of 26 March 2011.

 

Italian Legislative Decree no. 61 of 11 April 2011 “Implementation of Directive 2008/114/EC establishing the identification and designation of European critical infrastructures and the assessment of the need to improve their protection”

Italian Legislative Decree no. 61 of 11 April 2011 “Implementation of Directive 2008/114/EC establishing the identification and designation of European critical infrastructures and the assessment of the need to improve their protection”, published in the Italian Official Gazette no. 102 of 4 May 2011.

This Legislative Decree governs the identification of European critical infrastructures, namely those infrastructures which, if damaged or destroyed, would have a significant impact on at least two European Union Member States in implementation of Directive 2008/114/EC. The European critical infrastructures will be designated by decree of the President of the Council of Ministers following an assessment and discussion procedure with the other Member States.

For each infrastructure identified as critical, the principal of the infrastructure must prepare a security plan in compliance with the criteria established by the European Union and described in Annex B to said Decree, within 1 year of designation.

Should the designated critical infrastructure already have a Security Plan in accordance with current regulatory provisions, the officials appointed by the competent ministries and the structure responsible shall merely ascertain that said provisions comply with the minimum requirements, informing the responsible prefect.

For each critical infrastructure, a connection officer must be identified, who provides a point of contact with the administrations concerned, including the Ministry of Interior, Civil Guard, Ministry for Economic Development, Prefect and Interministerial Nucleus.

 

Decree by the Ministry for the Environment and for the Protection of the Territory and the Sea no. 52 of 18 February 2011 “Regulation establishing the institution of the system for controlling the traceability of waste in accordance with Article 189 of Italian Legislative Decree no. 152 of 3 April 2006 and Article 14-bis of Law Decree no. 78 of 1 July 2009 converted, with amendments, by Italian Law no. 102 of 3 August 2009”

Decree by the Ministry for the Environment and for the Protection of the Territory and the Sea no. 52 of 18 February 2011 “Regulation establishing the institution of the system for controlling the traceability of waste in accordance with Article 189 of Italian Legislative Decree no. 152 of 3 April 2006 and Article 14-bis of Law Decree no. 78 of 1 July 2009 converted, with amendments, by Italian Law no. 102 of 3 August 2009”, published in the Italian Official Gazette no. 95 of 26 April 2011.
The Decree brings together the regulations on the waste traceability control system for businesses (SISTRI).

 

Decree of 26 May 2011 “Extension of the terms pursuant to Article 12, paragraph 2 of Decree of 17 December 2009, establishing the institution of the waste traceability control system”

Decree of 26 May 2011 “Extension of the terms pursuant to Article 12, paragraph 2 of Decree of 17 December 2009, establishing the institution of the waste traceability control system”, published in the Italian Official Gazette no. 124 of 30 May 2011.

The Decree refers the operations of SISTRI for major companies from 1 June 2011 to 1 September 2011.

 

Decree of 5 May 2011 issued by the Ministry for Economic Development jointly with the Ministry for the Environment and the Protection of the Territory and the Sea, “Encouraging electricity production from photovoltaic solar plants”

Decree of 5 May 2011 issued by the Ministry for Economic Development jointly with the Ministry for the Environment and the Protection of the Territory and the Sea, “Encouraging electricity production from photovoltaic solar plants”, published in the Italian Official Gazette no. 109 of 12 May 2011.

The Decree (4th Energy Account) regulates the incentive system for photovoltaic plants starting-up from 1 June 2011 to 31 December 2016 and establishes, for these terms, the national objective for installed power of 23,000 MW for an indicative annual cumulative cost of the incentives that is estimated between €6 and 7 billion. The new tariffs will be applied for 20 years, with the level defined at the date on which the plant enters operation.

The Decree draws a distinction between:

  • small plants (plants on buildings up to 1 MW, other plants up to 200 kW operating under the spot exchange regime or plants of any power developed on buildings and areas of the Public Administration) which have the right to incentives with no limit to cost;
  • large plants (all other plants) for which cost limits apply (for 2011, €300 million; for the first half of 2012, €150 million; and for the second half of 2012, €130 million). For the latter, the obligation has been introduced to register with the GSE Register along with a hierarchy mechanism for accessing the incentives.

 

Law Decree no. 70 of 13 May 2011 “European Semester - First urgent provisions for the economy”

Law Decree no. 70 of 13 May 2011 “European Semester - First urgent provisions for the economy”, published in Italian Official Gazette no. 110 of 13 May 2011, enacted by Italian Law no. 106 of 12 July 2011, published in the Italian Official Gazette no. 160 of 12 July 2011.

The Law Decree acts on the procedure for landscape authorisation, on the regulations of the special sectors and, in particular, on the advance archaeological verification as well as on tenders and privacy as amended by Italian Legislative Decree no. 196/03.

Finally, it regulates tax credits for scientific research carried out by businesses and for the employment of disadvantaged workers in the south of Italy.

 

Italian Law no. 75 of 26 May 2011 enacting Law Decree no. 34 of 31 March 2011

Italian Law no. 75 of 26 May 2011 enacting Law Decree no. 34 of 31 March 2011, published in Italian Official Gazette no. 74 of 31 March 2011, establishing “Urgent measures in favour of culture as concerns crossovers between the sectors of press and television, rationalising the radio electric spectrum, nuclear delay, participation of Cassa Depositi e Prestiti and the entities of the National Health Service of the region of Abruzzi”, published in Italian Official Gazette no. 122 of 27 May 2011.

By this provision, Italian Legislative Decree no. 31/2010 and the related regulations on the production of energy from nuclear sources and the location of plant are repealed.

The provision establishes that Cassa Depositi e Prestiti may “assume investments in companies of significant national interest in terms of the strategic role played in the sector of operations, of employment levels, of entity of turnover or of fallout on the country’s economic-production system”. The necessary requisite of the companies concerned by the acquisition is that they “are in a permanent situation of financial, equity and economic balance and characterised by suitable prospects to generate income”. By a Decree of the Ministry of the Economy, the quantity and further requirements for classification of the companies of potential acquisition shall be defined. It is also specified that “These investments may also be acquired through special purpose vehicles or investment funds in which CDP S.p.A. invests and by private companies or state-controlled companies or public entities”.

 

Italian Legislative Decree no. 93 of 1 June 2011, “Implementation of Directives 2009/72/EC, 2009/73/EC and 2008/92/EC in relation to common rules for the domestic market in electricity, natural gas market and a community procedure on the transparency of prices to the end industrial consumer of gas and electricity, in addition to repealing Directives 2003/54/EC and 2003/55/EC”

Italian Legislative Decree no. 93 of 1 June 2011, “Implementation of Directives 2009/72/EC, 2009/73/EC and 2008/92/EC in relation to common rules for the domestic market in electricity, natural gas market and a community procedure on the transparency of prices to the end industrial consumer of gas and electricity, in addition to repealing Directives 2003/54/EC and 2003/55/EC”, published in the Italian Official Gazette no. 148 of 28 June 2011.

Italian Legislative Decree no. 93/11 incorporates European Community regulations on unbundling the manager of the transmission system, establishing that by 3 March 2012, the AEEG must take a decision to certify Terna with respect to the separation provisions.

It establishes that the national transmission system manager “may develop and manage diffused electricity storage systems using batteries” and that it may not “directly or indirectly produce and supply electricity, nor manage, even on a temporary basis, infrastructures or plants for the production of electricity”. Within 60 days, or rather by 28 August 2011, the Concession will be revised to implement the prohibition and in order to ensure that “the activities of manager of the national transmission system, different from those of programming, maintaining and developing the grid, do not prejudice respect of the principles of independence, service provision and non-discrimination”.

Finally, with reference to the “development and management of pumping hydro electrical production plants included in the National Transmission Grid Development Plan”, these “are entrusted by means of transparent, non-discriminatory competitive procedures”. Within 90 days of approval of the transmission grid Development Plan, by Decree of the Ministry for Economic Development, having consulted with AEEG, “the methods by which to carry out the procedures are defined”.

 

Law Decree no. 98 of 6 July 2011 “Urgent provisions for financial stabilisation”

Law Decree no. 98 of 6 July 2011 “Urgent provisions for financial stabilisation”, published in Italian Official Gazette no. 155 of 6 July 2011 converted by Italian Law no. 111 of 15 July 2011 published in Italian Official Gazette no. 164 of 16 July 2011.

This incorporates rules in tax matters and the access to pension schemes as well as establishing tax and contribution benefit for the part share of the salary of employees linked to productivity.

 

Decree by the Ministry for Employment of 22 July 2011 “Postponement of the coming into force of the Decree of 11 April 2011 incorporating regulations of the method by which the regular checks are carried out pursuant to Annex VII of Legislative Decree no. 81 of 9 April 2008 and criteria for the qualification of parties pursuant to Article 71, paragraph 13 of said Legislative Decree”

Decree by the Ministry for Employment of 22 July 2011 “Postponement of the coming into force of the Decree of 11 April 2011 incorporating regulations of the method by which the regular checks are carried out pursuant to Annex VII of Legislative Decree no. 81 of 9 April 2008 and criteria for the qualification of parties pursuant to Article 71, paragraph 13 of said Legislative Decree”, published in the Italian Official Gazette no. 173 of 27 July 2011.

With Decree by the Ministry for Employment of 22 July 2011, the effect of the regulations imposing regular checks of work equipment pursuant to the Consolidated Law on Safety at Work (Legislative Decree no. 81/08) set forth by Ministerial Decree of 11 April 2011 has been postponed to 24 January 2012.

 

Italian Legislative Decree no. 121 of 7 July 2011 “Implementation of Directive 2008/99/EC on the criminal protection of the environment and Directive 2009/123/EC that amends Directive 2005/35/EC in relation to the pollution caused by ships and the introduction of sanctions for breach”

Italian Legislative Decree no. 121 of 7 July 2011 “Implementation of Directive 2008/99/EC on the criminal protection of the environment and Directive 2009/123/EC that amends Directive 2005/35/EC in relation to the pollution caused by ships and the introduction of sanctions for breach”, published in the Italian Official Gazette no. 177 of 1 August 2011.

Italian Legislative Decree no. 121 of 7 July 2011 on the criminal protection of the environment has been published in the Italian Official Gazette. The Decree, in force since 16 August 2011, supplements the regulations set forth in Italian Legislative Decree no. 231/01 on the administrative liability of the companies, providing for pecuniary sanctions at the company’s expense for certain types of environmental crimes, such as: damages to habitats in protected sites, unauthorised discharge of industrial waste water or in breach of the provisions on hazardous substances, soil pollution, etc.

 

Legislative Decree no. 119 of 18 July 2011 “Implementation of Article 23 of Law no. 183 of 4 November 2010, delegating the Government to reorder regulations on leave and permits”

Legislative Decree no. 119 of 18 July 2011 “Implementation of Article 23 of Law no. 183 of 4 November 2010, delegating the Government to reorder regulations on leave and permits”, published in the Italian Official Gazette no. 173 of 27 July 2011.

Italian Legislative Decree no. 119/11 on the reorder of regulations on leave and permits has been published in the Italian Official Gazette. Some new features concerned parental leave in the event of adoption and permits to assist the handicapped. In the event of fostering or adoption, the provisions on rest periods apply no longer within the first year of the child’s life but rather within the first year of the child’s joining the family, regardless of the child’s age.

 

Law no. 120 of 12 July 2011 “Changes to the Consolidated Law on the provisions of financial intermediation, pursuant to Legislative Decree no. 58 of 24 February 1998 concerning equal access to administrative and control bodies of companies listed on regulated markets”

Law no. 120 of 12 July 2011 “Changes to the Consolidated Law on the provisions of financial intermediation, pursuant to Legislative Decree no. 58 of 24 February 1998 concerning equal access to administrative and control bodies of companies listed on regulated markets”, published in the Italian Official Gazette no. 174 of 28 July 2011.

The Law establishes that at least one third of the members of the Board of Directors and the Board of Auditors of listed companies must be members of the least represented gender, for three consecutive mandates. By 12 February 2012, CONSOB will establish by Regulation for listed companies with regard to the breach, application and compliance with the relevant provisions. The provisions shall apply “as from the first renewal of the administrative bodies and auditing bodies of listed companies” subsequent to 12 August 2012.

 

Law Decree no. 138 of 13 August 2011 “Incorporating further urgent provisions for financial stabilisation and development”

Law Decree no. 138 of 13 August 2011 “Incorporating further urgent provisions for financial stabilisation and development”, published in Italian Official Gazette no. 188 of 13 August 2011 and converted with amendments by Italian Law no. 148 of 14 September 2011 published in the Italian Official Gazette of 16 September 2011.

This envisages the application of additional IRES (the “Robin Hood Tax”) to the sectors of electricity production, transmission and dispatch, distribution or marketing, as well as the production of energy from renewable sources and the transport or distribution of natural gas, by 10.5% for the years from 2011 to 2013 (6.5% per annum as from 2014).
The Decree then establishes an increase from 12.5% to 20% of capital income tax (dividends, bond coupons, etc.) and 1% of VAT (from 20 to 21%).

Other provisions concern the reform of the retirement age for women and collective proximity contracts that may except from the national collective contracts and the provisions of the law. Finally, SISTRI is scheduled for coming into force as from 9 February 2012.

 

Decree by the President of the Republic no. 151 of 1 August 2011 “Regulation simplifying the regulations of proceedings concerning fire prevention, in accordance with Article 49, paragraph 4-quater, of Law Decree no. 78 of 31 May 2010, converted, with amendments, by Italian Law no. 122 of 30 July 2010”

Decree by the President of the Republic no. 151 of 1 August 2011 “Regulation simplifying the regulations of proceedings concerning fire prevention, in accordance with Article 49, paragraph 4-quater, of Law Decree no. 78 of 31 May 2010, converted, with amendments, by Italian Law no. 122 of 30 July 2010”, published in the Italian Official Gazette no. 221 of 22 September 2011.

 

Legislative Decree no. 159 of 6 September 2011 “Code of the anti-Mafia laws and measures of prevention in addition to new provisions on anti-Mafia documentation, in accordance with Articles 1 and 2 of Italian Law no. 136 of 13 August 2010”

Legislative Decree no. 159 of 6 September 2011 “Code of the anti-Mafia laws and measures of prevention in addition to new provisions on anti-Mafia documentation, in accordance with Articles 1 and 2 of Italian Law no. 136 of 13 August 2010”, published in the Italian Official Gazette no. 226 of 28 September 2011.

The Decree amends and supplements regulations on anti-Mafia documentation.

 

Decree of the President of the Republic of 14 September 2011 “List of statistical results coming under the national statistics programme for the three-year period 2011-2013, for which, for 2011, failure to supply data is breach of the obligation to respond, in accordance with Article 7 of Italian Legislative Decree no. 322 of 6 September 1989”

Decree of the President of the Republic of 14 September 2011 “List of statistical results coming under the national statistics programme for the three-year period 2011-2013, for which, for 2011, failure to supply data is breach of the obligation to respond, in accordance with Article 7 of Italian Legislative Decree no. 322 of 6 September 1989”, published in the Italian Official Gazette no. 242 of 27 October 2011.

 

Italian Law no. 180 of 11 November 2011 “Rules for the protection of the freedom of business. Business Statute”

Italian Law no. 180 of 11 November 2011 “Rules for the protection of the freedom of business. Business Statute”, published in the Italian Official Gazette no. 265 of 14 November 2011.

 

Decree of the Ministry for Economic Development of 11 November 2011 “Determination of the methods and conditions for the importing of electricity for 2012”

Decree of the Ministry for Economic Development of 11 November 2011 “Determination of the methods and conditions for the importing of electricity for 2012”, published in the Italian Official Gazette no. 272 of 22 November 2011.

 

Italian Law no. 183 of 12 November 2011 “Provisions for the preparation of the annual and multi-year financial statements of the state” (2012 Stability Law)

Italian Law no. 183 of 12 November 2011 “Provisions for the preparation of the annual and multi-year financial statements of the state” (2012 Stability Law), published in the Italian Official Gazette no. 265 of 14 November 2011.
The law, in force as from 1 January 2012, establishes provisions on the administrative liability of the entity on employment and tax matters.

 

Italian Law Decree no. 201 of 6 December 2011 “Urgent provisions for financial stabilisation”, enacted with amendments by Italian Law no. 214 of 22 December 2011

Italian Law Decree no. 201 of 6 December 2011 “Urgent provisions for financial stabilisation”, enacted with amendments by Italian Law no. 214 of 22 December 2011, published in Italian Official Gazette no. 300 of 27 December 2011.

The decree incorporates a measure aimed at encouraging the increase of the share capital of businesses which applies, for the year underway at 31 December 2011, with reference to “own capital existing at the end of the financial year underway at 31 December 2010”, constituted, as already established by the decree, by the shareholders’ equity resulting from the related financial statements, without considering the profit of the year.

The notional return of the new own capital is measured by applying the percentage rate identified with the decree to be issued by 31 January of each year by the Ministry for the Economy and Finance, considering the average financial returns of the public bond securities, which can be increased by a further three percentage points to compensate for the greater risk. In a transitional manner, for the first three years, the rate is fixed at 3%. The part of the notional return that exceeds the net comprehensive income declared is calculated by increasing the deductible amount from the income of subsequent tax periods. The measure will apply as from the tax period underway as at 31 December 2011.

In terms of IRES and IRAP, it is established that as from the tax period underway at 31 December 2012, an amount may be deducted from IRES equal to the regional tax on production in relation to the taxable share of the personnel costs and similar, net of the deductions due in accordance with IRAP regulations.

With regard to the realignment of tax and statutory values of equity interests, the terms for the instalment payment of substitute tax have been extended to operations implemented during previous tax periods, establishing that “they will also apply to operations implemented in the tax period underway at 31 December 2010 and in those previous. In this case, as from 1 December 2011, interest shall be due on each instalment in the amount equal to the legal rate”.

With regard to investments in the energy field, it is established that ISVAP shall regulate, with its own regulation “the methods, limits and conditions that may be used by companies authorised to provide insurance in order to cover technical provisions... assets comprising investments in road, rail, port, airport and hospital infrastructures, telecommunications and energy production and transport and energy sources”.

Italian Law Decree 112/2008 is amended to establish that in order to compile the Consolidated Book of works end, rather than by the 16th of the month “it must be completed... for each reference month” by the end of the following month.
The new provision included in the Tenders Code also applies to special sectors, whereby “For works tendered for a basic amount in excess of €20 million, to be awarded with a restricted procedure, the tendering stations shall specify in the tender that a preliminary consultation has been called on the project underlying the tender, guaranteeing a hearing of both parties”.

Additionally “In order to encourage access by small and medium enterprises, tenderers must, where possible and economically convenient, divide the tenders up into functional lots”. The development of major infrastructures, including those covered by the Infrastructure Law “and connected supplementary or compensating works, must guarantee methods by which to involve small and medium enterprises”.

 

Italian Law Decree no. 212 of 22 December 2011 “Urgent provisions on the settlement of the sovereign debt crisis and regulation of the civil proceedings”

Italian Law Decree no. 212 of 22 December 2011 “Urgent provisions on the settlement of the sovereign debt crisis and regulation of the civil proceedings”, published in the Italian Official Gazette no. 297 of 22 December 2011.
The decree establishes a transitional provision which, for joint-stock companies, establishes that “boards of auditors appointed by 31 December 2011 shall remain in office until the natural expiry of the mandate resolved by the shareholders’ meeting that appointed them”.

 

Italian Law Decree 216 of 29 December 2011 “Extension of terms established by legislative provisions”

Italian Law Decree 216 of 29 December 2011 “Extension of terms established by legislative provisions”, published in the Italian Official Gazette no. 302 of 29 December 2011.

The decree contains tax provisions.

It is specified that the single rate of 20% introduced by Italian Law Decree 138/11 applies (Art. 29):

  • as from 1 January 2012 with reference to interest and other income “deriving from current and deposit accounts held with banks or post offices, even if represented by certificates maturing as from that date” and not, therefore, to interest and income matured previous to that and liquidated as from 2012;
  • from the day after the maturity date of the forward contracts stipulated prior to 1 January 2012 and with a duration of no more than 12 months in relation to capital income, such as income deriving from repurchase and forward contracts on securities and currencies and interest and other income from bonds and similar securities pursuant to Italian Legislative Decree no. 239/1996 (“interest, premiums and other income from bonds and similar securities, public and private”).

The terms from which the obligation shall apply, introduced by the 2008 Financial Manoeuvre, for tax substitutes to electronically communicate the salary data and information necessary for the calculation of tax withholdings and contributions each month, last established as January 2012, has been extended to January 2014, with experimentation, as from 2013, with methods established jointly by the Tax Authority and the National Social Security Institute.
Finally, the terms for the operations of SISTRI are postponed from 9 February 2012 to 2 April 2012.

 

Italian Law Decree 1/2012 “Urgent provisions for competition, development of infrastructures and competitiveness”

Italian Law Decree 1/2012 “Urgent provisions for competition, development of infrastructures and competitiveness” (referred to as the “Liberalisation Law Decree”), published in the Italian Official Gazette no. 19 of 24 January 2012.
This establishes that, with a view to facilitating and accelerating the development of grid infrastructures of national interest, the Authority for Electricity and Gas, within 90 days of the Concession holder request, shall define the remuneration in relation to specific assets regulated and existing on the date of the request, with no increase to the overall capital remuneration and tariff with respect to the regulation underway.

For the gas sector, it is established that within 6 months (July 2012), by Decree of the President of the Council of Ministers, the provisions will be defined that will govern the sale “in relation to the equity interest currently held in Snam S.p.A.”.

The Decree establishes that without prejudice to the annual nature of the National Transmission Grid Development Plan and the evaluation procedures, public consultation and approval, the plan shall be subjected once a year to verification of subjection to SEA procedures and, in any case, once every three years to SEA procedures.

The Decree then incorporates provisions relating to the systems for the protection and defence of the grids and security devices that must be used on the production plants.

Finally, with reference to production from renewable sources, the Decree establishes that the Ministry for Economic Development, within 120 days (23 May 2012), having consulted with the Energy Authority, shall emanate guidelines and amendments to the regulations, implementing the provisions on the Regulation of the electricity market with a view to limiting costs and guaranteeing the security and quality of the supplies of electricity, in compliance with market criteria and principles.

 

Decree by the Ministry for Employment and Social Policy of 20 January 2012 “Deferment of the coming into force of the Decree of 11 April 2011, incorporating: “Regulation of the method by which regular checks are performed pursuant to Annex VII to Italian Legislative Decree no. 81 of 9 April 2008 and criteria for qualifying subjects pursuant to Art. 71, paragraph 13 of the same Italian Legislative Decree”

Decree by the Ministry for Employment and Social Policy of 20 January 2012 “Deferment of the coming into force of the Decree of 11 April 2011, incorporating: “Regulation of the method by which regular checks are performed pursuant to Annex VII to Italian Legislative Decree no. 81 of 9 April 2008 and criteria for qualifying subjects pursuant to Art. 71, paragraph 13 of the same Italian Legislative Decree”, published in the Italian Official Gazette no. 19 of 24 January 2012.