Client’s obligation of control over payment of withholding taxes in the case of contracts with prevalent use of labour

The Law Decree n. 124/2014, as amended by the conversion Law n. 157/2019, aiming to contrast the unfortunately widespread phenomenon of use of illegal labour supply, has introduced significant innovations, effective from 1st January 2020, with reference to contracts providing the prevalent use of labour. In particular, such innovations affect obligations on Italian fiscal resident…