What is about Italians and tax? Why can't they take the tax they are supposed to be taking. A friend of mine working in Italy has 2 contracts, both drawn up and stamped by the advocate for his rental agreement on his apartment. 1 for 800 euro for the landlord, the other says he is renting just a room in the apartment for 200 euro and that is for the tax authorities. Cash is king in Italy.
Anyway enough, lets get down to facts. Ryanair employees in Italy are perfectly legal paying tax in Ireland. Article 21.3 of the dual tax agreement between the countries refers.
For the purposes of this Article, profits or remuneration arising from the exercise of a profession or employment in a Contracting State shall be deemed to be income from sources within that Contracting State, and the services of an individual whose services are wholly or mainly performed in ships or aircraft shall be deemed to be performed in the Contracting State in which the place of effective management of the enterprise is situated.
Effective management is Dublin, Ireland in this case. The Italian tax authorities signed this so print off a copy, send it back to the Italian tax man and tell him to - well that's up to you.