News & Insights

Case Law

Insights, News

Constitutional Court: sentence no. 247/2011

The law which states the doubling of the terms for the expiration of the tax assessment action within tributary crime is in compliance with the Italian Constitution, even…

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INPS: shareholder of limited company with double registration

In the circumstance a person carries out an activity being shareholder and has been appointed as director in a limited company of the commercial sector, it shall take…

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Court of Cassation: right to superior status in the case of several duties’ changes

Court of Cassation, with sentence no. 12919/2011, stated that, in the case of job places’ vacancy which have to be covered after selection proceeding, repeated assignment to an…

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Court of Cassation: the joint exam for temporary lay-off extraordinary intervention does not guarantee the lawfulness of the procedure

Court of Cassation, with sentence no. 12103/2011, specified that the joint exam at the Ministry of Labour for applying to the lay-off extraordinary intervention itself does not guarantee…

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Apprenticeship: it is possible to hire employees from unemployment lists and to get the 50% of the unemployment indemnity

The apprenticeship reform, besides the confirmation of the existing economic incentives, sets the chance to hire employees who are included in unemployment lists as apprentices. In such case,…

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Court of Cassation: financial situations cannot justify the missed payment of social security deductions

Court of Cassation, with the sentence no. 20845/2011, stated that financial straits of the employer may not justify the missed payment of the social security deductions anyhow. In…

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Court of Cassation: dismissal and replacement of the employee

Court of Cassation, with sentence no. 6625/2011, stated that the burden of proof regarding the possibility to assign the dismissing employee to duties equivalent or similar to those…

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COURT OF CASSATION: NOTIFICATION OF TAX CLAIMS

Court of Cassation, with sentence no. 6102/2011, specified that - with reference to tax claims filed by the tax authority - should the claim not be delivered to…

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The conclusion of the deal is not enough in order to deduct the commission (Court of Cassation n. 9539/2011)

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents. The judgment has taken into account the bound between: (i)…

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DISEASE INDEMNITY: THE COMPANIES OF TERTIARY SECTOR HAVE TO COMMUNICATE TO INPS THE DIRECT PAYMENT

The Chapter “Disease” of the renewal of the Tertiary Sector National Collective Agreement - finally signed on April 6, 2011, with separate signature (FILCAMS-CGIL, in fact, did not…

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