Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Calculate your taxes
Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.2Erogazione di servizi collettivi
- 84.23.00Giustizia e attività giudiziarie
Description
- administration and operation of administrative, civil and criminal law courts, military tribunals, and the judicial system
- rendering of judgements and interpretations of the law
- activities of public prosecutors
- arbitration of civil actions
- prison administration and the provision of prison services, including rehabilitation services
- operation of prisons on a contract or fee basis
Exclusion notes
Excluded from class 84.23:
- legal advice and representation in civil, criminal and other cases, see 69.10
- activities of prison police, see 84.24
- activities of prison schools, see division 85
- activities of prison hospitals, see 86.10
Frequently asked questions
Do courts, public prosecutors' offices, and prison administration fall under 84.23.00?
Yes. 84.23.00 covers the administration and management of administrative, civil, criminal, and military courts, the activities of public prosecutors, the pronouncement of sentences, and prison administration, including rehabilitation services. Civil arbitration is also included.
Does the management of a prison facility contracted out to a private operator on behalf of the State fall under 84.23.00?
Yes. The code explicitly includes the management of detention facilities on a fee or contract basis, i.e. on behalf of a third party. 84.23.00 covers the judicial and penitentiary system. Internal security and public order, however, belong to the police forces under 84.24.10.
Does a private lawyer or law firm use 84.23.00?
No. 84.23.00 covers the public function of justice: courts, prosecutors, and the prison system. Legal activities carried out by private professionals have their own code within the legal activities division, outside the public administration sector.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.23.00— Giustizia ed attività giudiziarie(corrispondenza diretta)