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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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LEGISLATIVE DECREE NO. 231/2001: ENVIRONMENTAL CRIMES TOO SEVERE FOR COMPANIES

According to the Justice Committee of the Chamber of Deputies the Legislative Decree which inserts the environmental crimes into the Legislative Decree no. 231/2001 extends excessively the liability…

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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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INPS: UNDER CONTROL THE SO CALLED “AVVISI DI ADDEBITO”

INPS, with message no. 11240/2011, communicated that the “procedural” verifications are initiated in order to exclude the sending of the so called “avvisi di addebito” – provided with…

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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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ONLINE HEALTH CERTIFICATES

The provisions issued with Memorandum no. 4/2011 by the Presidency of the Council of Ministers and by the Ministry of Labour, besides harmonizing the procedures between the public…

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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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CONSOLIDATED ACT ON APPRENTICESHIP

The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.…

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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)…

Insights, News

“DEVELOPMENT DECREE”: NEW SIMPLIFICATION INTRODUCTION

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction…

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