The Milleproroghe Decree is law: the main innovations and the first reflections of Claudio Vinci, Cassation lawyer

The Milleproroghe Decree, definitively approved by the Chamber of Deputies on February 20, is now state law and awaits publication in the Official Journal. As usual, the provision contains a series of varied measures, designed to meet the needs of different sectors. In this context, some significant innovations emerge that deserve attention, but also some reflections on the need for long-term structural reforms. The reopening of the scrapping-fourth is, without a doubt, one of the most discussed aspects. Thanks to this measure, those who had been excluded in the past for failure to pay an instalment will be able to re-enter the benefit, resuming the path of facilitated payment, with a deadline set for April 30, 2025. However, it is important to underline that this reopening does not provide for the extension of the scrapping to other debts, limiting itself to those already present in the first instance. Furthermore, for overdue installments, 2% interest will be applied from November 2023. Although the measure offers a possibility of recovery, there remains uncertainty regarding a possible new scrapping in the future, which many hope for, but which is not contemplated at this time.

No extension, however, for the two-year preventive agreement, which has seen little participation by companies, but the so-called tax shield, a rule that protects administrators and public officials from the actions of the Court of Auditors, except in cases of fraud or gross negligence, has been confirmed until 30 April 2025. This protection, introduced in the midst of the pandemic emergency, continues to spark controversy, but remains a measure that is periodically renewed. Another crucial issue concerns the Public Administration, which benefits from some significant extensions. Until 30 April 2025, the PA will have the possibility of announcing competitions without having to resort to preliminary voluntary mobility. Furthermore, the duration of managerial positions for retired workers will be extended up to a maximum of two years, against the one year initially envisaged.

In terms of school safety, school buildings will have more time to comply with fire regulations, with the deadline postponed to December 31, 2027. Despite the need for this extension, the inadequacy of many school buildings in our country remains to be noted, which require urgent interventions to ensure the safety of students and teachers. On the business front, there are several changes: companies will have to comply with the obligation to insure against natural disasters by March 31, 2025. Despite requests for an extension, this deadline has not been moved, with the exception of the fishing and aquaculture sector, which has been granted a little more time. In addition, companies will be able to continue to renew fixed-term contracts beyond 12 months until December 31, 2025, a measure that represents a sigh of relief for labor flexibility. For those investing in digital transformation, the 5.0 transition bonus has been expanded, allowing them to benefit from the tax credit also for investments made before submitting the application, as long as they started from January 1, 2024.

In conclusion, the Milleproroghe Decree represents a significant intervention to respond to the urgent needs of various sectors – from Public Administration to businesses, from taxation to security. However, it is essential to remember that these measures must not replace organic legislative work. Our country needs long-term structural reforms to address systemic problems that, unfortunately, cannot be solved with emergency measures.