“Top models exempted”: the strange Italian taxation

An Italian Tax Court ruled that a top model is not subject to the Regional Enterprise Tax, a local tribute used to finance the National Health Service.

Legally the judgement, which was in fact confirmed by an appeal Court, is rock solid, since you have to pay the RET only if you have an “organized enterprise”, while a model simply works alone. Of course major models are represented by an agency, but technically this is an external organization, not their own.

However, the case highlights the oddity of the Italian fiscal system, infamous for his countless rules, taxes, exemptions, exceptions and counter-exceptions, producing situations which are often at odds with common sense.


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