DLP Insights

COURT OF CASSATION: NOTIFICATION OF TAX CLAIMS

13 May 2011

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. The dead-line to challenge the claim starts from the eighth day following the posting.

Reclassification of the self-employment relationship even in the absence of direct evidence of employer direction

30 Jan 2023

The Italian Court of Cassation, by order No 1095 of 16 January 2023, held that for the purpose of reclassifying a relationship of self-employment into a subordinate one, it is possible to use subsidiary evidence (such as the continuity of service, compliance with a predetermined schedule, the receipt of a fixed monthly fee, the absence ....

Italian Court of Cassation: work clothes that act as a protective barrier are PPE

29 Nov 2022

The Italian Court of Cassation, with order of 11 October 2022, No 29720, confirmed that ‘any equipment, ancillary or accessory which could actually constitute a protective barrier, however small or limited, with respect to any risk to the health and safety of the worker in compliance with Article 2087 of the Italian Civil Code’ falls ....

Straining occurs when the harassment is not continuous and there is no malicious intent on the part of the employer

29 Nov 2022

With order No 32020/2022, published on 28 October 2022, the Italian Court of Cassation, IV civil section, expressed its opinion on the distinctive features that differentiate straining from mobbing. The proceedings arise from the appeal presented before the Court of Paola by a municipal employee who complained of having been subjected to malicious conduct by ....

Contract term ineffectiveness if there is a company transfer

31 Oct 2022

In its order no. 21453 of 6 July 2022, the Court of Cassation stated that if there is a company transfer, a worker reinstated after the employment contract term’s ineffectiveness was confirmed, is treated as transferred ex lege to the transferee. Facts of the case The case concerns the effectiveness of a business transfer for ....