The stock option revenues shall not considered to be compensation
The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered…
The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered…
INPS, with message no. 25602/2010, clarified that the social security contributions exemption applicable to the stock schemes is effective also for the ones which provide the assignation of…
The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from…
Many legal regulations concerning the collection of social security contributions have been issue in the recent period. Starting from 1st January 2011, the so called “avviso bonario”, used…
Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration. In particular, the new letter…
The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount…
The Court of Cassation confirmed that the expiration of a fixed-term employment contract could be extended one time only and as an exception. Therefore, the extension of the…
The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action…
INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by…
The Court of Cassation hasn’t recognized that an accident so called “in itinere” occurred (and has denied the relevant restore) to a worker who used to go to…