DLP Insights

On September 17th, the VAT increase from 20 to 21% stated by the Financial Act came into force. The Ministry of Economic has communicated that Law Decree no. 138 has been sent to the Official Gazette in order to be published on September 16, including the amendment of the commutation law.

INPS, with memorandum No. 116/2011, explained the possibility for gathering, free from charge, the social security contributions credited in more than one social security program, even if the holders have already accrued a pension treatment.

Starting from September 13, 2011 the employer can no longer require to the employee the sending of the health certificate paper copy but he has to examine the mentioned employees’ certificates through INPS’ services only.

The Court of Cassation, with sentence No. 17093/2011, declared that the judge, on the one hand, has to interpret the flexibility that the provision concerning the dismissal for “justified subjective reason” offered him (as well as for “just cause”) in order to adapt it to a social context which develops continuously; on the other hand, however, the judge’s evaluation of the future reliability of the employee, on which the decision to deny the lawfulness of the dismissal is based, cannot digress in the employer’s sentence of organizational choices that otherwise he would not have taken

Article 18, paragraph 2, Law By Decree No. 98/2011, repealed paragraph 10-bis of Article 19, Law By Decree No. 185/2008 which provided for the extension of the mobility allowance also to the employees not entitled to the ordinary treatments ex Article 7, Law No. 223/1991.