Abstract

In the essay an analysis is performed on the new regulations introduced by Italian Act n.92/2012 with regard to the self-employment performed under the Vat Id code regime. Aim of this legislation is to confront the abuse of fictitious self-employment project contracts labeled as autonomous. The technical solution identified by the law, however, instead of helping solving the issue, adds an additional burden to the process. The essay highlights also how a repressive legislation is detrimental to fostering genuine forms of self-employment whereas a legislation promoting its development is lacking.