The case started after what happened with a reception manager of a luxurious 5-star hotel of the Costa Smeralda, to which theRevenue Agency had cataloged as undeclared employee income about 84 thousand euros received by customers in the form of mance. The concierge then called into question the Supreme Court, arguing that there was no rule in support of the thesis of the tax agency of the public administration.
With the sentence 26512 the judges of last resort have ruled that the taxes they go pay also on mance – who all the details on the pronouncement – being comparable to earned income employee.
Once one knot is untied, another one is created: how to check tips and reach the tax evaders?
The problem of tipping controls and possible solutions
First of all, it should be emphasized that a circular from the Revenue Agency, issued in 2018, had declared not taxable the donations “from moderate value”, Therefore presumably also the tips that customers sometimes leave to waiters, taxi drivers or hairdressers. By calling up theArticle 51 of the Consolidated Law, the Supreme Court, however, has called everything into question, leaving pending the answer to the question of who should eventually find the non-declarants.
One solution might have to do with field checks by the hand of Guardia di Finanza, whose men already verify the issue of the receipt. At this point, the policemen’s duties would also include making sure of any tips given to employees, but this would still not be an effective enough method to keep track of a very large number of transactions.
The American example and tip taxation in casinos
It might be helpful to look at what happens in the United States, where leaving a tip to the waiter is a much more consolidated custom than in Italy. The task of reporting on donations is in the hands of the recipient, who, in the absence of a timely report of the revenues, exposes themselves to the risk of fines and penalties.
A successful Italian example is that of croupier in casinos, whose tips are taxed at 75%. In this case, however, the mechanism is very simple, because donations are made in files, which can be registered when they are exchanged at the cash desk. Even the waiters of the Casinos are subject to a taxation regime, calculated however on 100% of the amount obtained.
Speaking of taxes, there the calendar of tax deadlines for August 2021.
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