News & Insights

Research, training and international collaborations

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.

ALL NEWS AND INSIGHTS

23 April 2021 • Insights

Repatriated workers: the tax codes to use the special favourable tax regime have been set

With resolution no. 27 of 15 April 2021, the Inland Revenue has set the tax codes “1860” and “1861” for payment of amounts to benefit from the special favourable regime for repatriated,  workers. The regime has been extended for additional five years. Workers may opt for this regime by paying ten or five per cent ....

19 April 2021 • News, Insights

Unions representing staff may bring proceedings to suppress anti-union conduct (Il Quotidiano del lavoro of Il Sole 24 Ore, 19 April 2021 – Vittorio De Luca, Roberta Padula)

In a decree dated 28 March 2021, The Court of Milan recognised anti-union conduct under art. 28 of Italian Law no. 300/1970 at a company where a video message was circulated by its Chairman of the Board of Directors, which invited staff to join a trade union and enter into a collective industry agreement.The fact ....

1 April 2021 • News, Insights

A tale of increasing protection: discretion’s return (Norme & Tributi Plus Diritto – Il Sole 24 Ore, 1 April 2021 – Alberto De Luca, Valentino Biasi)

Six years ago, on 7 March 2015, the Jobs Act came into force, providing innovative protection if there is an unlawful dismissal for new employees under permanent contracts. At the time, this measure was considered revolutionary for the principles governing the existing protections. It intended to regulate the consequences of unlawful dismissal automatically and based ....

1 April 2021 • Insights

Complicity between unlawful agency temporary employment and fraudulent tax return through false invoices

The Cassation Court, in ruling no. 8809 of 4 March 2021, confirmed that an invoice bearing the performance of a provision of services for a contract which, de facto, conceals agency temporary employment, constitutes a document for inexistent transactions and amounts to the tax crime of false invoicing. Facts of the case The event was ....

1 April 2021 • Insights

Invalid dismissal notified during COVID ban on dismissals

The Court of Mantua, in its ruling no. 112, filed on 11 November 2020, declared the absolute nullity of dismissal for justified objective reason with consequent applicability of reinstatement in the job that was notified in violation of the express ban introduced by the law decrees enacted to face the pandemic emergency from Covid-19. Facts ....

31 March 2021 • Insights

Agency relations: legitimate withdrawal for just cause

The Cassation Court, in ruling no. 6915 published on 11 March 2021 ruled on the applicability of withdrawal for just cause from agency contracts as contained in art. 2119 of the Civil Code for employment contracts. The Supreme Court in confirming the applicability of this institution to agency contracts as well, underlined how, for the ....

31 March 2021 • Insights

Court of Justice of the European Union: Jobs Acts and collective dismissal

The Court of Justice of the European Union (CJEU), with its ruling of 17 March 2021 (case C-652/2019), decided on prejudicial issues raised by the Court of Milan on 5 August 2019 on the legitimacy of the collective dismissal provisions contained in the Jobs Act. Facts of the case The case regards an employee hired ....

31 March 2021 • Insights

DID YOU KNOW THAT… The Decreto Sostegni (Support Decree) confirmed the possibility of company agreements to incentivize termination of employment?

The Decreto Sostegni (Decree Law 41/2021), published in the Official Gazette on 22 March 2021 and enacted on 23 March, extended the ban on dismissals for economic reasons (individual dismissals and collective dismissal procedures), in a generalised manner until 30 June 2021 and then differentiated. Specifically, the ban on dismissals will continue from 1 July ....