Taxation law subjected to general principles of the legal order (Court of Cassation no. 2221/2011)

Court of Cassation stated that – unlike its previous case-law as well as the one of the Constitutional Court – principles of the legal order represent the guidelines in the interpretation of the taxation law, while principles of the so called “Statute of the contributor” (Law no. 212/2000), though they give execution to principles mentioned above, do not have superior value than ordinary laws.

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7 Apr 2026

The boundary between rest and inactivity in the management of working hours (AIDP – HR Online, 7 aprile 2026 – Vittorio De Luca, Alesia Hima)

In the organizational language of companies, terms such as “breaks,” “waiting times,” or “downtime” are often used. In operational practice, these expressions tend to be treated almost as…

17 Mar 2026

Equal pay: green light for the decree on pay equality and wage transparency (People are People, 16 marzo 2026 – Claudia Cerbone, Martina De Angeli)

Claudia Cerbone and Martina De Angeli, professionals at the De Luca & Partners firm, author this article dedicated to the draft legislative decree approved last February 5 by…

16 Mar 2026

Illegitimacy of staff leasing due to violation of the principle of temporariness (Top 24 Lavoro, 27 febbraio 2026 – Vittorio De Luca, Alessandra Zilla)

With judgment no. 4493 of December 19, 2025, the Court of Milan addressed the issue of indefinite-term labor supply (so-called staff leasing). In particular, the Court clarified that,…

10 Mar 2026

The transfer of the employee is lawful when there is incompatibility with the company environment (Camera di Commercio Italo-Francese, 10 marzo 2026 – Vittorio De Luca, Silvia Zulato)

With Order No. 4198 of 25 February 2026, the Italian Supreme Court (Court of Cassation) – Labour Section – reaffirmed that a situation of environmental incompatibility may justify…

3 Mar 2026

Employee monitoring: when “bossware” becomes a legal risk (Agenda Digitale, 2 marzo 2026 – Martina De Angeli)

Monitoring workers through digital tools is a rapidly expanding practice, accelerated by the spread of remote work and the digital transformation of companies. Before adopting these systems, however,…