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Insights

The offence of false invoicing is included in the Decalogue of prerequisite offences (Newsletter Norme & Tributi n. 137 Camera di Commercio Italo-Germanica – Vittorio De Luca, Elena Cannone)

Decree Law no. 124 of 26 October 2019 on "Urgent provisions in tax matters and for time-critical needs" (so-called Tax Decree) has expanded the Decalogue of prerequisite crimes…

Insights

The dismissal of those who falsely attest to their presence is lawful (Il Quotidiano del Lavoro de Il Sole 24 Ore, 18 November 2019 – Vittorio De Luca, Antonella Iacobellis)

The Labour Court of Padua, by ruling dated 4 October 2019, established that dismissal for just cause of employees who falsely attest to their presence in the office…

Insights

Employees who are compulsorily employed cannot be dismissed if they fall below the special reserve (Il Quotidiano del Lavoro de Il Sole 24 Ore, 31 October 2019 – Vittorio De Luca, Antonella Iacobellis)

The Court of Appeal, by ruling 26029 dated 15 October 2019, reconfirmed that the dismissal of a compulsorily employed employee must be considered voidable in the context of…

Insights

Failure to Adopt the Model: accidents at work and the authority’s responsibility (Newsletter Norme & Tributi n. 136– Camera di Commercio Italo-Germanica – Vittorio De Luca, Elena Cannone)

The Court of Cassation, Fourth Criminal Section, with sentence 35934 of last 09 August, declared a company responsible for the crime of serious injury with violation of safety…

Insights

According to the Court of Appeal, the employer is responsible for proving earnings from other work (Il Quotidiano del Lavoro de Il Sole 24 Ore, 21 ottobre 2019 – Enrico De Luca, Antonella Iacobellis)

The Court of Appeal, by ruling no. 25355 dated 9 October 2019, stated that employers that claim earnings from other work or sources to be deducted from the…

Insights

Corporate immigration: Global Legal Group 2019 comparative guide available on line

Security Decree, in force since December 2018, has amended the Legislative Decree 286/98 (“Immigration Act”) concerning corporate immigration in Italy. The 2019 edition of the international comparative legal…

Insights

Legitimate dismissal even with a minimum reduction in revenue (Il Quotidiano del Lavoro de Il Sole 24 Ore, 1 August 2019 – Enrico De Luca, Antonella Iacobellis)

The Court of Cassation reiterated that the judge's review cannot also concern the merits of the employer's management choices, and a minimum reduction in revenue, if objectively linked…

Insights

Dismissal due to the abusive use of 104 permits and investigations (Il Quotidiano del Lavoro de Il Sole 24 Ore, 25 July 2019 – Alberto De Luca, Debhora Scarano)

The Court of Cassation, by Ruling no. 18411 dated 9 July 2019, returned to analysing the delicate issue relating to the breach of the relationship of trust, following…

Insights

Resignation cancelled, salary arrears due from the submission of the application (Il Quotidiano del Lavoro de Il Sole 24 Ore, 17 July 2019 – Alberto De Luca, Antonella Iacobellis)

The Court of Cassation, with judgment 16998 on 25 June 2019, returned to analyse the judgment annulling the resignation in regards the salary arrears accrued in the period…

Insights

Organisational Model: necessary risk analysis (Newsletter Norme & Tributi n. 134 – Camera di Commercio Italo-Germanica – Vittorio De Luca, Elena Cannone)

The Criminal Division of the Court of Cassation, by judgment 18842/2019, referring to the case law of the Joint Divisions, has again ruled on the subject of administrative…

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