Problematiche fiscali del risarcimento per colpa medica alla luce della Legge Gelli-Bianco

The recent reform introduced by Law no. 24 of March 8, 2017 (so-called Legislation Gelli-Bianco) has come up with important novelties regarding medical liability, including the obligation to provide insurance for public and private healthcare facilities and healthcare practitioners. The paper analyzes the tax profiles of health insurance coverage and the tax issues that this reform incurs for both professionals and patients who have been compensated. In particular, the aspects regarding the deductibility of the insurance premium and the tax treatment to be covered by the insurance policies stipulated by the healthcare facilities to the physician are analyzed and the relationship between a physician and patient is obstructed or altered by the tax variable. The paper also analyze the tax aspects of compensation for capital and non-pecuniary damage for the injured patient according to the guidelines of practice and case law. Finally, the work focuses on the tax relevance of the distinction between emerging damage and decaying profit in relation to capital damage as well as the tax effects of the innovative transaction on compensation for biological damage.