{"id":64093,"date":"2022-04-28T13:24:57","date_gmt":"2022-04-28T11:24:57","guid":{"rendered":"https:\/\/www.fedaiisf.it\/?p=64093"},"modified":"2025-05-27T17:37:05","modified_gmt":"2025-05-27T15:37:05","slug":"falso-contratto-di-procacciatore","status":"publish","type":"post","link":"https:\/\/www.fedaiisf.it\/en\/falso-contratto-di-procacciatore\/","title":{"rendered":"False agent contract. \u2026and false VAT numbers"},"content":{"rendered":"

False agent contract<\/span><\/strong><\/span><\/p>\n

\"\"The jurisprudence on the merits now excludes the possibility of qualifying a service that presents aspects of continuity and stability as business procurement and, therefore, excludes the very existence of the figure of the "continuous business<\/em><\/span><\/p>\n

What characterizes an agency contract is the fact that the intermediary has been entrusted by the principal with a permanent mandate to negotiate, even if there is only one client.<\/em><\/span><\/p>\n

Federagenti \u2013 27 April 2022<\/a><\/p>\n

Request:<\/strong><\/span> A principal gave me a contract as a business agent 5 years ago and pays me commissions on the basis of six-monthly invoices, generically referred to "business". Although the amounts are not significant, the activity I carry out is not limited to simple reports, but rather it is completely similar to the one I carry out on behalf of other principals with whom I have a traditional agency mandate in progress. How do I prove that this is also an agency relationship? And then, is it true that an agency contract must always have exclusivity?<\/em><\/p>\n

Answer<\/strong><\/span>: In fact, also on the basis of what you described in the application sent to us, there are elements which, independently of the name given to the contract and independently of the description inserted in the invoice, lead back to the relationship in question within the agency.<\/p>\n

It concerns, in particular:<\/p>\n

1) of the continuous multi-year duration of the service;<\/p>\n

2) the constant and periodic issue of commission invoices referring to a clear intermediation activity and to specific time spans (six-monthly, annual\u2026). In this regard, it should be noted that the periodic repetition of the service constitutes an important index of stability;<\/p>\n

3) of the plurality of deals promoted which are referred to in each single invoice despite the generic mention of a set of deals in the description of the same; in fact, the number of transactions concluded in the name and on behalf of the principal is usually an important indicator of the permanence, continuity and stability of the relationship established;<\/p>\n

4) the recognition of the fee upon "successful completion" of the deal detailed in the invoice, typical of the agency, and paid following a simple reporting activity as happens for the "procurement" activity;<\/p>\n

5) of the application in the invoices of the withholding tax of 23% on the 50% of the taxable amount liquidated, thus identifying the commission nature of the compensation.<\/p>\n

What characterizes an agency contract is the fact that the intermediary has been entrusted by the principal with a permanent mandate to negotiate, even if there is only one client.<\/p>\n

\"\"Even the jurisprudence on the merits now excludes the possibility of qualifying a service that presents aspects of continuity and stability as business procurement and, therefore, excludes the very existence of the figure of the "continuous business agent".<\/p>\n

As for the second question, the answer is absolutely negative. It is not necessary that the relationship provides for exclusivity for the purposes of configuring an agency contract. The exclusivity right envisaged by article 1743 of the civil code can be waived by the parties as envisaged by the Collective Economic Agreements.<\/p>\n

It follows that the absence of exclusivity in a procurement contract is not such as to exclude the existence of an agency relationship.<\/p>\n

Therefore, even where there is an ongoing relationship with the company, formally called "procacceria", but in which some of the elements mentioned above are present, the interested party is in a position to present a specific recovery report to Enasarco contributions, so that the Foundation goes to inspect the principal's accounts and consequently recovers the unpaid social security contributions.<\/p>\n

At the same time, the interested party can dispute the qualification of the relationship with the principal and request the termination of the same, where the conditions are met, and envisaged severance indemnities.<\/p>\n

To be sure of the existence of the elements described above, ask the Federagenti consultants to verify that they will be able to advise you on how to protect your rights.<\/p>\n

Related news:\u00a0Bargainer: The Complete Guide<\/a><\/p>\n

_______________________________<\/strong><\/p>\n

\u2026 and the \u201cFalse VAT numbers?<\/span><\/strong><\/span><\/p>\n

\"\"Law n.92\/2012 has defined two types of employment contracts: subordinate and self-employed.<\/span><\/p>\n

This distinction arises from the need to stem an ever-growing phenomenon: that of fake matches<\/strong> VAT <\/strong>which conceal collaborations of a completely different nature, in which the element of subordination is found.<\/span><\/p>\n

The expression "subordinate work" means a relationship whereby the worker undertakes to make his work available to an employer in a continuous and subordinate<\/strong>, receiving in return a remuneration for the activity carried out, the protection of the rights established by law (e.g. paid holidays and sickness, compensation in the event of involuntary dismissal, periods of<\/span> expectation<\/a> for serious reasons, etc.) and social security coverage.<\/span><\/p>\n

Therefore, by entering into a subordinate employment relationship with a company, the worker undertakes a "relationship" bound by a contract, aimed at establishing - among other things - the number of working hours and the salary received. Conversely, if the same subject decides to<\/span> open a VAT number<\/a> to collaborate with a company, a public body, etc., he still has a contract to regulate his work, but he will be free to choose how and when to dedicate himself to it, with the only constraint being the achievement of objectives.<\/span><\/p>\n

A self-employed contract is different from any employment. With a self-employment contract, no one will ever be able to force you to follow the hours, days and places of work. At most, they will be able to suggest you choose a useful day to spend in the company and\/or indicate intermediate deliveries, thanks to which you can better organize the\u00a0workflows<\/em>. Working on your own means having the possibility to establish timetables, dictate economic requests and choose the most comfortable position. In fact, it is a choice that many make to have greater flexibility. When we talk about false VAT numbers<\/strong>however, any distinction becomes complex: sometimes, those who choose to take the path of economic freedom then find themselves having to stay in the office for the "canonical" eight working hours or to comply with very stringent rules.<\/span><\/p>\n

The Law makes a difference between those who can be considered gods false VAT numbers<\/strong> and individuals who carry out \u201catypical\u201d self-employment. The following are exempt from the obligation to identify a specific project:<\/span><\/p>\n