Categories: Insights

6 Sep 2012

Court of Cassation: the notification of the verification notice without the acknowledgment of receipt is null (Il Sole 24 Ore, September 6, 2012, page 21.)

The Supreme Court, with ordinance No. 14861 of September 5, 2012, has confirmed that the notification of the verification notice of the Italian Revenue Agency by mail has to be proved through the acknowledgment receipt of the registered letter, since it is not sufficient a specific certification of the postal service. As a consequence, should the taxpayer complain to have never received a payment advice and the Revenue Agency be not able to produce in court the relevant receipt, the act cannot be considered as notified.
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20 May 2026

Webinar “May 1st Decree: Key Updates and what’s New” –  HR Coffee with De Luca & Partners

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12 May 2026

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27 Apr 2026

Management of corporate email after termination of employment: the Italian Data Protection Authority extends the right of access to all emails in the individual email account 

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27 Apr 2026

Unemployment benefits and resignation following transfer beyond 50 km: distance alone is not sufficient, employer’s breach must be proven  

With order no. 10559 of 21 April 2026, the Italian Supreme Court addressed the issue of unemployment benefits (i.e. “NASpI”) in the context of resignations for just cause following…

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27 Apr 2026

DID YOU KNOW THAT… the probationary period clause is null and void if the duties are described in generic terms? 

The Court of Milan, with judgment no. 683 of 3 April 2026, reaffirmed that a probationary clause (i.e. “patto di prova”) is valid only if it contains a specific indication of the duties subject to…

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