2023 opens as 2022 ended. With the energy crisis and its political, economic and social consequences occupying the agenda for the coming months. Moreover, with 21 billion of the maneuver monopolized by energy, it would have been difficult to imagine a different scenario. If we then add to the bill the Aiuti-bis, ter and quater decrees – which have followed one another since last summer, also bypassing the change of government – this sensation emerges even more clearly.
That said, the New Year’s calendar has a number of innovations in many other fields. As demonstrated by the 130 deadlines for 15 sectors, which we have selected with the help of the experts of the Sole 24 Ore.
It is a list that does not claim to be exhaustive and which, on the contrary, aims to be only a starting point, a sort of invitation to circle some dates in red. So as to allow those involved – be it a family, a company, a bank or a public administration – to know in broad terms what is about to change in their daily life. Starting from the time frame, i.e. “from when” and, in some cases, also “until when”, given that some measures (the protected gas market) extend until the beginning of 2024.
As per tradition, the main protagonist is the Budget law, enriched however by what arrived before its launch, perhaps already during the Draghi government (think of the Aid decrees or the milestones of the Pnrr), or during its parliamentary process (the Milleproroghe decree which, to name one, extends the electronic prescription introduced in the Covid era to the whole of 2023). In addition to individual implementing decrees or pieces of reforms that reach the finish line. The example of the telematic criminal process envisaged by the Cartabia reform is valid for all.
Proceeding by sector, the taxman also promises many innovations. If only for the arrival of a new flat tax of 15% on income increases and for the raising of the flat-rate regime to 85 thousand euros. Or again for the remodulation of the now ex superbonus at 110% (which has dropped to 90% except for those who presented the Cilas in time) which, together with the furniture bonus with a roof of 8 thousand euros, candidates the house for a leading role of the months to come.