DLP Insights

The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.

Court of Cassation, with sentence no. 6102/2011, specified that - with reference to tax claims filed by the tax authority - should the claim not be delivered to the tax contributor, the claim has to be notified through the posting up of the deliver notice to the local register, being not necessary a further registered letter.

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents.

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction of the bureaucracy burden, found an initial response in the over 20 measures introduced in the so called “Decreto Sviluppo” passed by the Government in May 5, 2011.

Court of Cassation stated that – unlike its previous case-law as well as the one of the Constitutional Court – principles of the legal order represent the guidelines in the interpretation of the taxation law, while principles of the so called “Statute of the contributor” (Law no. 212/2000), though they give execution to principles mentioned above, do not have superior value than ordinary laws.