The article describes the essential elements of the tax regime applied to professionals of the legal area in Italy, focusing in particular on the personal income tax (IRPEF), IRAP, and the social security system. Some considerations will also be made about the -anti-money-laundering and privacy compliance system imposed by the European Union. The conclusion is that, for the survival of the sector, the tax and instrumental obligations imposed on professionals must be mitigated.
Legal professions in Italy. Tax law profiles
FARRI FRANCESCO
2020-01-01
Abstract
The article describes the essential elements of the tax regime applied to professionals of the legal area in Italy, focusing in particular on the personal income tax (IRPEF), IRAP, and the social security system. Some considerations will also be made about the -anti-money-laundering and privacy compliance system imposed by the European Union. The conclusion is that, for the survival of the sector, the tax and instrumental obligations imposed on professionals must be mitigated.
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