Unfair dismissal: the indemnity paid to the unfairly dismissed manager must be taxed
The Lombardy Territorial Court, with judgement No. 33/33/17, confirmed that the indemnity paid to a manager consequently to unfair dismissal challenged judicially and settled (the Industry Executives National Collective Bargaining Agreement applied to this specific case) is not compensatory in nature and is thus subject to taxation. As a matter of fact, this indemnity may ....