Insights

An employee, after his/her dismissal in 2013, can register for VAT number to exercise an autonomous activity applying the system of the “super-minimum”.

Nowadays the stipulation of fixed term contracts in order to start up a new entrepreneurial activity is simpler if the employer is a innovative start-up company. The Development Decree 2.0, converted in the Law no. 221 of December 17, 2012, states that for the innovative start-up does not apply the clause regarding reasons justifying the fixed term contracts, i.e. the “technical, productive, organizational and replacing reasons” that other companies have to apply in the case of fixed term hiring.

Court of Cassation, with sentence no. 1693 of January 24, stated that the subordinate employee’s refusal of carrying out his work performance (e.g. in the case he/she is assigned to lower duties) can be lawful and, therefore, make unlawful the dismissal based on the principle of “self-protection” in the equivalent performances contract, if the refusal is balanced to the unlawful behavior of the employer and in compliance with the principle of good faith.

INPS, with message No. 2939/2013, has stated that the 30-day period established by Article 9 of Law No. 164/1975 for the petition of the refusing decisions concerning the Ordinary Redundancy Fund delivered by the provincial commissions is not peremptory.

The Decree of the Labor Ministry dated December 22, 2012, published on the Official Gazette no. 37 of February 13, 2013, provides for the so called “bonus baby” for the mother workers.