DLP Insights

The social security reform, provided by Law Decree No. 201/2011 aims at harmonization. In 2021, in fact, men and women will retire for old age at 67 years.

The Italian Revenue Agency, with memorandum No. 3/2012, clarified that also the coordinated and continuous collaborators, including the governing directors of company, are entitled to benefit from the system of separate taxation on the compensation received in connection with the termination of collaboration, up to the limit of one million Euros.

Court of Cassation, with sentence no. 8555/12, stated the liability for the crimes of robbery and damage in the case the employee deletes or damages company files, being irrelevant the following recovery of the items through the intervention on payment of a specialized technician.

Court of Cassation, with sentence no. 1411 of January 31, 2012, restated that, in the case an employee obtains the conversion of a fixed term employment contract into an open-ended one, he/she is not entitled anymore to receive an amount by way of damages equal to the wages he/she should have received in the period included between the termination of the relationship and the sentence.

On February 24th, 2012, the Council of Ministers approved a Legislative Decree which identifies three cases in which the supplied work without stating the relevant reason is allowed.