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c Lollio: Some tllOUghts slzared on tlze ne't' provisiol1s on co-ordil1ated".
in its originaI version, provide for co-ordinated and continuous colla boration
contracts (31).
At first it was only within the ambit of income tax legislation that the
tax legislator became aware of incomes eamed by an "intermediate" category
of \vorkers.
Remembering the precedents set by emplovment case law, it assimilated
co-ordinated and continuous collaboration contracts to free lance
work contracts.
The frequency with which, in practice, co-ordinated and continuous
collaboration contracts were recognised ensured that article 49 or Presidential
Decree no. 597 dated 29 September 1973 to be structured as an
open provision: il contained, in fact, a list bv way or example (32) of the
(31) The introduction of co-ordinated and continuous collaboration contracts into
artide 5 of Presidential Decree no, 633/1972 took piace, pursuant to Presidential
Decree no. 687 of 23 December 1974, by ùrtue of which the new version of artide 5
provides that "services provided by natural persons who carry out as their ordinaI);
business, albeit not in an exclusive rnanner, any free lance \\lork activity, with the exception
of those activities which regard co-ordinated and continuous work activities
proùded for at letter a) of artide 49 of Presidential Decree no, 597/1973 and which
require the enrolrnent in boards, roles and professional lists are considercd services
provided in the perlonnance of a trade or profession,
The subsequent Presidenti al Dccree no. 24 dated 1979 thus modifies artide 5:
" .... the provision of sen'ices relating to co-ordinated and continuous collaboration contracts
provided for by article 49 of Presidential Decree no. 597, perforrned by persons
who provide such services as their habitual profession, are not considered as hming
been canied out in the perlonnance of a trade or profession".
(32) Cfr. The code of conduct and the interpretation of the institute of chartered
accountants on incorne taxes, value added tax and related litigation direct taxation and
VAT, 1975, 26, which clarifies that apart from the types of contraci set out in letter a)
of artide 49 of Presidenti al Decree no. 597/1973, the following typcs of incorne are also
qualifiable as incorne arising out of co-ordinated and continuous collaboration contracts:
l) incorne from senices provided by natural persons and partnerships pursuant
to artide 5 of Presidential Decree no. 597/l973; 2) income from senices which have
an employer; 3) incorne from seniccs \vhich have as their scope a continuous nonsubordinated
contract, which is different from professional activity and from commerciai
enterprises, or without the latter if its scope comes \vithin thc ambi t of artide
2195 of the Civil Code; 4) income from senrices which are nonnally performed at
the prernises of an employer but without any requirement of subordination; 5) income
from services which are functionally placed within the employer's acti\itics; 6) income
from senices are continuous, that is to sa)', with a contractual duration for a more or
less long peri od, even if of an intennittent nature.
Further evidence of the possibility of widening the list is contained in artide 49
of ministerial circular no. l/RT dated 15.12.1973, in which the Tax Administration,
although not getting involvcd in the interpretation of the exprcssion "and sundry",
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