DLP Insights

The Court of Cassation, February 3, 2021, no. 2472 ruled that the non-pecuniary damage to professionalism must be traced back to the emerging damage and, as such, not concurrent with the formation of taxable employment income pursuant to art. 49, co. 1, TUIR. The subjection of the sums to tax and social security contributions must ....

Comprehensive reform to be carried out using the ordinary wages guarantee (redundancy) Fund (CIG) as a model. The last year saw the introduction of “extraordinary” income support tools, in terms of the financial resources allocated and also in terms of the type of and procedures for availing of social security cushions during employment. The Decree ....

The FAQ(s) aim to support employers in the correct application of existing legislation resulting from the combination of personal data protection applicable law, workplace health and safety applicable law and emergency regulations. On 17 February 2021, the Italian Data Protection Authority (the “Authority”) published on its institutional website some FAQ(s) (“Frequently Asked Questions”) concerning the ....

One of the emergency measures adopted to tackle the epidemiological emergency and prevent it from disrupting work and social life is currently the focus of a heated debate in Italy – namely, the prohibition of dismissal for justified objective reasons, introduced in Italy by the “Cura Italia” decree and subsequently extended several times. The repeated ....

The Supreme Court of Cassation, in its decision 1514/2021, published on 25 January 2021, referencing well-established principles, provides a clear overview of the production-related factors that justify dismissal for objective reasons, emphasising that once the objective reason for the work termination has been established, it is unnecessary to investigate its potentially retaliatory nature. The Court’s ....