DLP Insights

Comments and tools from De Luca & Partners’ experience

Categories: Press review | Tag: Demotion, Court of Cassation, Corte di Cassazione, Demansionamento

The applicability of an exemption regime requires the taxpayer to provide rigorous proof of fulfilment of all factual prerequisites giving rise to compensatory damages. The Court of Cassation, Tax Division, by Order No 8615 of 27 March 2023 returned to examine the complex subject of the taxation regime applicable to the compensation due in connection ....

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Categories: Press review | Tag: Dismissal for just cause, Employment & Labour Law

With Order No 7029, of 9 March 2023, the Italian Court of Cassation, reversing the conclusions reached by the Court of Appeal of Bologna, deemed legitimate since justified by a just cause the dismissal of a worker who, derisorily, had turned against a colleague telling her in dialectal form ‘but why did you get pregnant ....

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Categories: Press review | Tag: GDPR, Employment & Labour Law

With an Order dated 11 January 2023, the Italian Data Protection Authority (Autorità Garante per la protezione dei dati personali, the ‘Authority’) imposed on a company the payment of an administrative fine equal to EUR 5,000 for having kept active and read the contents of the email account of a collaborator. The facts During some ....

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Categories: Press review

With the order No 7306 of 13 March 2023, the Italian Court of Cassation ruled that in the event that the worker, during the use of paid leave under Article 33, paragraph 3 of Italian Law 604/92, carries out the assistance activity in times and ways such as to mainly satisfy the needs of seriously ....

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Categories: Press review | Tag: diritto del lavoro, Employment & Labour Law, Contenzioso del lavoro

With judgment No 6902 of 8 March 2023 (which follows two further similar rulings: judgments No 5788 and No 5796, both dated 24 February 2023, of the Italian Court of Cassation), the Italian Supreme Court of Cassation ruled that the transferred employee, who sees the employment relationship with the transferor judicially restored, is not entitled ....

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