The Court of Cassation, with reference to the agency contract, stated that the mere interruption of the working activity by the agent due to his detention status (in…
INPS, with memorandum no. 133/2010, declared that from January 2011 the payment of the income support services (so called “prestazioni a sostegno del reddito”) will be more well-timed.…
The tax paid in relation to the amounts earned by the employees for night-work and overtime work during the three-year period 2008/2010 could be recovered in two occasions.…
On October 20th, 2010, the Parliament has definitively approved the so called “Collegato Lavoro”, which is under publication on the Official Gazette. The definitive text is the one…
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…