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amended, together with Presidential Decree no. 600 dated 29 September
1973 (46).
Artide 34 provides a new definition of co-ordinated and continuous
collaboration, by means of which the wording "of an artistic or professional
nature" which under the old legislation, as we have already seen,
caused so much debate among legai scholars, has been eliminated.
Parliament, in eliminating the aforementioned definition, has corrected
the short-sightedness of which it had been accused and has taken into
account the fact that in the current economie reality, in rnost cases, workers
also enter into collaboration contracts for the carrying out of activities
which are deprived of any sort of artistic and professional content.
Undoubtedly, however, the supression of such a phrase is the logical
consequence of the changed rules on co-ordinated and continuous collaboration
contracts.
The new definition of co-ordinated and continuous collaboration contracts
seerns to respond to the questions as to ho\v rnuch such contracts
could be assimilated to subordinated employment contracts and provides
that rernuneration arising out of activities indicated in letter c-bis of paragraph
l of artide 47 is income from co-ordinated and continuous employment
contracts assimilated to income from subordinated employment
contracts provided that "it does not come within the institutional G
(46) VI/e thus recall the repealing of the first sentence of paragraph 8 of article 50
of Consolidated Tax Law, as well as the amendment of the second sentence of the same
paragraph, for reasons of co-ordination \vith the neV·i version of article 49; another innovation
regards article 20 of the Consolidated Tax Law, \vhich provides for thc taxation
of non-residents. By virtue of the aforementioned provision, the territorial connection
criterion, which previously only provided for incorne assimilated to the subordinated
employment contracts set forth at letters h) and i) of paragraph 1 of article
47, is extended to incomes from co-ordinated and continuous collaboration contracts,
based on the pIace of residence of the payer and not any more on the latter's pIace of
business.
As regards the amendments to Presidential Decree no. 600 dated 29 September
1973, a new sentcnce has been addcd to paragraph 1 of article 24 of La\v no. 600 dated
29 September 1973, which extends withholding taxes to the indemnities received
for the tennination of co-ordinated and continuous collaboration contracts, to the extent
of 20% thereof. A new paragraph 1 ter of the same article 24 has a1so been added,
v./hich confinns the extent of withholding tax on incomes from co-ordinated and continuous
collaboration contracts eamed by non-resident persons.
Reference must be made to the generai provision on co-ordinated and continuous
collaboration contracts, inserted in paragraph 3 of article 34 of the law in question,
according to which all the references previously made to article 49, paragraph 2,
letter a) of the Consolidated Tax Law and contained in the previous legislative provisions,
must be referred currently to "article 47, paragraph 1, letter c-bis" of the Consolidated
Tax La\\'.
RIVISTA DI DIRITIO TRIBFfARIO Ii'-lTER\AZIONALE 3/2001