News & Insights

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Think Tank

De Luca & Partners’ Think Tank manages and coordinates research, training (internal and external) and editorial activities on labour law matters, protection of personal data and administrative liability of entities.

De Luca & Partners invests in researching and disseminating Employment Law material and for this reason collaborates with Il Sole 24 Ore and with the main employment law publications.

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Insights

INPS: UNDER CONTROL THE SO CALLED “AVVISI DI ADDEBITO”

INPS, with message no. 11240/2011, communicated that the “procedural” verifications are initiated in order to exclude the sending of the so called “avvisi di addebito” – provided with…

Insights

Court of Cassation: financial situations cannot justify the missed payment of social security deductions

Court of Cassation, with the sentence no. 20845/2011, stated that financial straits of the employer may not justify the missed payment of the social security deductions anyhow. In…

Insights

ONLINE HEALTH CERTIFICATES

The provisions issued with Memorandum no. 4/2011 by the Presidency of the Council of Ministers and by the Ministry of Labour, besides harmonizing the procedures between the public…

Insights

Court of Cassation: dismissal and replacement of the employee

Court of Cassation, with sentence no. 6625/2011, stated that the burden of proof regarding the possibility to assign the dismissing employee to duties equivalent or similar to those…

Insights

CONSOLIDATED ACT ON APPRENTICESHIP

The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.…

Insights

COURT OF CASSATION: NOTIFICATION OF TAX CLAIMS

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…

Insights

“DEVELOPMENT DECREE”: NEW SIMPLIFICATION INTRODUCTION

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction…

Insights

The conclusion of the deal is not enough in order to deduct the commission (Court of Cassation n. 9539/2011)

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents. The judgment has taken into account the bound between: (i)…

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