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JUN. JUL. 2020 IX to deal with, also because, if at first glance disposable items may seem affordable, in the long run the costs will become a serious burden, in addition to raising the big problem of disposal. RECOVERY OF EXPENSES Through the Development Agency “Invitalia”, there’s a way to recover 100% of the cost of both protective and sanitising devices and purchases related to hygiene and safety regulations, with a maximum of 500 euros for each employee,” explains Nicolino D’Alessandro, “obviously, with full traceability. The bonus for sanitisation, for masks, disinfectant gels and IPR at 60% and up to 60,000 euros of expenditure are part of the full text of the Relaunch Decree, published in the Official Gazette of 19 May 2020; the amount recovered in the form of a tax credit, can be used as compensation over time, until exhaustion for the payment of taxes, tax contributions of all types with form f24. A further important aspect is the recovery of 60% of the rent paid for the months of March, April and May for those activities forced to close by the various decrees and which, for cadastral purposes, are classified as shops, boutiques and their annexes with the possibility of future compensation, for example for payments of employees’ INPS contributions rather than of the owner”. Finally, the DL Rilancio (Relaunch Decree), among the many measures aimed at supporting the national economy in the post- Coronavirus recovery, provided for non-repayable grants by allocating a sum equal to € 6,192 million for 2020; the facility consists of a loan that does not provide for a refund for companies and self-employed people who in April 2020 suffered a reduction in turnover of more than a third compared to April 2019. The non-repayable grant, according to the Relaunch Decree to be converted into law, establishes a minimum amount of not less than 1,000 euros for individuals; 2,000 euros for companies. To establish the amount, the difference in turnover April 2020/April 2019 must be calculated and then a percentage applied, which varies as follows: ()* # 2019, recorded revenues of up to 400 thousand euros; +,* - . registered with 2019 receipts of between 400 thousand and 1 million euros; +)* invoiced between 1 and 5 million euros. The application must be submitted to the Inland Revenue, using an appropriate form already available; the compilation shouldn’t be difficult, but you can, however, use an intermediary. The Inland Revenue will immediately pay the sum directly into the current account, reserving the right to verify at a later date. If an irregularity is detected, the amounts not due will be recovered and penalties will be applied, which may also produce criminal charges. Again the Relaunch Decree in the conversion phase provides (according to the amendments presented by the various political forces) that taxpayers could access the famous Superbonus 110%, for the most ambitious energy-saving measures such as thermal insulation, the replacement of heating and cooling systems, boilers for heating and domestic hot water condensation in addition to the installation of photovoltaic panels and columns for recharging electric cars, including tourist facilities such as hotels and residences and their appliances in the exercise of business activities. State-guaranteed loans granted by banks may be requested until 31 December 2020, available for any type of company; in order to obtain the SACE guarantee, the company applies to the bank for a loan with a State guarantee; the lender carries out the credit investigation and, upon a positive outcome, requests the State guarantee and disburses the amount established on a maximum of 25% of the turnover as resulting from the last balance sheet, or from the last tax declaration; or double the annual cost of personnel for 2019. The duration may not exceed 6 years with the possibility for companies to make use of a pre-amortisation period of up to 24 months. As far as the cost of the guarantee is concerned, it is at favourable terms compared to normal operations. KEY POINTS So many steps and procedures, but what do you start with to be absolutely in order with the reopening? “To date, the obligation consists of the RAD with the Covid card and updating the haccp manual. The RAD is a key document, useful to the company, the supplier and the user; Legislative Decree 81/2001 on the protection of health and safety in the workplace has provided for this kind of document where, in some way, a type of ID card of the premises is reported, from the floorplan to how an emergency situation such as that of Covid should be managed”. So many steps and procedures, but what do you start with to be absolutely in order with the reopening? It is an absolute guarantee for everyone, both the restaurateur and the customer. Even on the aspect of redundancies the issue is complicated: “In the meantime we must activate the redundancy fund as much as possible, at this time we expect an extension after the already granted first 5 weeks,” concludes Nicolino D’Alessandro. “Only after exhausting the redundancy fund, licenses, holidays etc. is it possible to resort to redundancies if the company cannot do otherwise and barring the entry of further protective measures for employees”. ______________________________ BOX CRIMINAL MATTER For the employer there is a very delicate issue, namely the criminal liability towards the employee who contracts the Coronavirus within the company when the same has not activated all the applicable safeguards or when the contagion has occurred in the absence of the