Pagamenti pecuniari e contratti turistici : aggiornamento 2022/2023/2024

dell'editore]

The path of progressive reduction envisaged in 2019 for the admissible threshold for cash payments has been abandoned: since January 1st 2023 the measure is fixed and concerns the sums which are lower than 5.000,00 euro. In the triennium 2022/2023/2024 the discipline of the so-called tourist derogation to anti-money laundering regulation has not been amended. The rule of irrefusability of payment cards has been modified in 2022 so that it now contains a specific provision for the pre-paid ones. After June 30th 2022 there has been no extension of the tax credit provision which allows creditor to recoup 100% of the costs incurred for acceptance. Nevertheless, the rule of irrefusability of payment cards has kept its operational effectiveness thanks to the evolution of the banking practice headed to fee reduction: This trend has induced some professional creditors to refuse payments in euro cash (legal currency) with violation of art. 1277 Italian Civil Code.[Publisher's text]