INPS

The service is aimed at entertainment workers and professional athletes.

With reference to circular No. 29 dated 18 February 2013, it is possible to submit a single appeal to the INPS President, within 90 days from the notification of the aforementioned measures.

Appeals must be submitted online, using the RiOL procedure ("Online Appeals"), based on the instructions contained in circular No. 132 of 11 October 2011 and in circular No. 32 of 10 February 2011.

Administrative appeals must be submitted to the regionally relevant specialist unit for managing the social security of workers in the entertainment sector and of professional Athletes (the so-called "PALS Unit"), in relation to the taxpayer's registered office, who, once preparatory activities to establish the preliminary investigation have been carried out, will forward them to comply with other obligations to the regional Directorate of reference.

The following table shows the areas of regional relevance of the PALS Units and the regional Directorates.

The PALS Unit which has received the appeal, fills out the preliminary form and submits it, together with the appeal, to the relevant Regional Directorate.

The Regional Directorate, having examined the appeal, prepares the report and the resolution scheme and submits the documents by means of the automated procedure (DicaWeb procedure) to the Central Revenue Office, which in turn will examine the documents and always using the aforementioned automated procedure, will arrange for them to be forwarded to the secretary of the Institute's presidency.

The decisions of the President on administrative appeals are final, therefore against them only an appeal against the judicial authority is allowed according to the provisions of the law in force.

Administrative provisions already notified but not yet challenged as of 1 June 2013 are subject to the above provisions. Administrative appeals regarding contributions that on the aforementioned date have already been submitted to institutions of ex Enpals, both in first and second instance and which have not yet been defined on the same date, are decided on by the President ultimately, subject to a preliminary investigation to be carried out according to the above provisions.