DLP Insights

Comments and tools from De Luca & Partners’ experience

Categories: Legislation

The draft Italian Legislative Decree on international taxation (implementing Italian Law of 9 August 2023, no. 111, containing “Delegation to the Government for the revision of the tax system”) which contains the new regime for impatriate workers is currently being discussed in the Chamber of Deputies within the Italian Parliament.  At present the text amends ....

Categories: Publications

THE FACTS The French Employment Court was called upon to rule on the lawfulness of the refusal to allow certain workers to take several days of accrued and unused holiday leave due to prolonged absences from work due to illness. Similarly, the relevant allowance in lieu had been denied to those workers whose employment had ....

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Among the topics we explored at our Team Meeting this week was the area of employer checks carried out through investigative agencies, analysing Court of Cassation judgment of 11 October 2023, no. 28378. In that case a dismissal based on evidence collected by a private investigator who had not been indicated by name in the ....

Categories: Case Law

There is no law in the Italian legal system establishing a legal minimum wage. In fact, the parameters for  ‘fair’ pay are defined by the Italian Constitutional Charter. Specifically, Article 36 of the Italian Constitution states that fair pay is pay which ensures the worker a free and dignified existence and is proportionate to the ....

Categories: Legislation

With Ruling of 14 September 2023, the Italian Data Protection Authority (Garante per la protezione dei dati personali, ‘DPA’) found that the processing of data carried out by a company appointed to read gas, electricity and water meters (the ‘Company’) was unlawful, confirming that the employer has an obligation to provide a full response to ....