News & Insights

Insights

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…

Insights, News

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…

Insights, News

Court of Cassation: new requirements for damages and limited retroactivity

Court of Cassation focuses on the so called “Collegato Lavoro” and, in particular, on Article 32, paragraphs 5, 6 and 7, which set damages in a range included…

Insights, News

INPS: PREGNANCY

INPS, with message no. 9042/2011, clarified that the termination of pregnancy which occurs from the 180th day, calculated from the beginning of gestation, has to be considered childbirth.…

Insights, News

Legislative Decree 231/01: the sanction application depends on when the “fact” occurs

Court of Cassation – criminal section, with sentence filed on April 12, 2001, stated that, concerning administrative liability of corporate bodies, the Company is liable even if the…

Insights, News

Supply of employees without formality (Court of Bassano, Judgement of 22 March 2011)

The Court of Bassano specified that the reasons for the supply of employees have to be interpreted according to rules which are different from the ones traditionally used…

Insights, News

The severance pay is warranted even if there is not a bankruptcy (Court of Cassation No. 7585/2011)

The Court of Cassation specified that the INPS fund called “Fondo di Garanzia” has to pay the severance pay even if the employer is not bankrupt. The Supreme…

Insights, News

RETROACTIVITY OF THE LOCAL COLLECTIVE CONTRACT

Local collective contract, which represents a requirement of enforceability of the tax relief on amounts referred to competitiveness and productivity, may be retroactive. This is the guide-line of…

Insights, News

Court of Vicenza: staff leasing with wide reason

Court of Vicenza, with sentence of February 17, 2011, has diverged from the case-law guideline which has consolidated in the last two years regarding necessary conditions for the…

Insights, News

“COLLEGATO LAVORO”: NOTICE TO PAY FOR THE REDUCED SANCTIONS

The Ministry of Labour, with memorandum No. 10/2011, gave a broad interpretation of the provisions of the so called “Collegato Lavoro” (Law No. 183/2010) concerning the sanctions application.…

Inscrivez-vous à notre lettre d’information

Restez en contact avec De Luca & Partners

Inscrivez-vous pour connaître les dernières nouveautés et bénéficier d'un accès privilégié aux ressources de notre cabinet.