Publications

Categories: Publications | Tag: Remote Working, Taxes

Historically, cross-border work between Italy and Switzerland has been regulated by the Agreement signed in Rome in 1974 (‘1974 Rome Agreement’)and, also, by the Convention against double taxation of 1976 (the ‘1976 Convention’), still in force between the two countries. These agreements establish that the wages, salaries and other elements forming part of the remuneration ....

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Categories: Publications | Tag: Court of Cassation

In our legal system, the issue of contracting-out and agency work has always been the focus of attention by the legislator in the field of employment law. Not surprisingly, one of the first employment laws to accompany the Italian Civil Code was Italian Law no. 1369 of 1960, which enshrined the prohibition of intermediation and ....

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Categories: Publications | Tag: Dismissal, Court of Cassation

By order no. 87 of 3 January 2024, the Italian Court of Cassation ruled on the applicability of reinstatement where the fact underlying the dismissal ordered for justified objective reasons did not exist. At the end of the three instances of proceedings, the Italian Court of Cassation upheld the appeal brought by the dismissed employee, ....

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Categories: Publications | Tag: Dismissal, Employment & Labour Law

In the case of dismissal for objective reasons, the repêchage obligation may be limited by the fact that the dismissed person does not have the professional skills to perform the other job, even if it is of a lower level. However, this must be demonstrated by facts that are objectively established and proven by the ....

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Categories: Publications | Tag: Dismissal, Dismissal for just cause

In judgment no. 35066 of 14 December 2023, the employment division of the Italian Court of Cassation confirmed that an employee’s conduct outside work can irreparably damage the duty of mutual trust between the parties if it has only the potential objective capacity to impact the relationship and undermines the expectations of the future proper ....

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