News & Insights

Recherche, formation et collaborations internationales

Le Centre d’étude de De Luca & Partners gère et coordonne les activités de recherche, de formation (interne et externe) et les activités éditoriales en matière de droit du travail, de protection des données personnelles et de responsabilité administrative des personnes morales.

De Luca & Partners investit en effet dans l’étude et la diffusion de sujets relevant de sa compétence et collabore à ce titre avec le journal italien Sole 24 Ore et avec les principales revues et publications spécialisées.

TOUTES LES NEWS ET INSIGHTS

2 mai 2014 • Insights

TAX AUTHORITY: TERMINATION INDEMNITY OF THE AGENCY RELATIONSHIP IN COMPLIANCE WITH EU REQUIREMENTS (IL SOLE 24 ORE, APRIL 26, 2014, PAGE 14.)

The Tax Authority gave the green light to deducing the accrual of the termination indemnity of the agency relationship, in all its figures (such as the termination indemnity so called Firr, the customer supplementary indemnity and the merit-based indemnity).

2 mai 2014 • Insights

Court of Cassation: the agent may not claim the payment of commissions in case he has lost the commercial area (Il Sole 24 Ore, April 30, 2014, page 41)

Court of Cassation, with judgment no. 9226/2014, specified that once the agent disregarded the exclusivity of the area assigned he/she is not entitled to claim the payment of commissions regarding bargains concluded by the company - directly or through other agents - in such area.

25 avril 2014 • Insights

Court of Cassation: amounts due by the employer in compliance with a settlement agreement are subject to social security contributions (Il Sole 24 Ore, April 24, 2014, page 42)

Court of Cassation, with judgment no. 9180 of April 23, 2014, moving away from a previous case law guidance (judgments no. 49/1997 and no. 6923/1996), stated that amounts paid by the employer are not exempted from social security contributions just because paid in compliance with a settlement agreement.

25 avril 2014 • Insights

INSPECTIONS ON COMPANIES ADMITTED SPECIAL REDUNDANCY FUND (ITALIA OGGI, APRIL 22, 2014, PAGE 31)

The Ministry of Labour, with the note no. 9761/2014, provided for the guidelines for inspections in the companies admitted to restructuring and reorganization programs (Special Redundancy Fund, so called “CIGS”).

18 avril 2014 • Insights

LABOUR COMMISSION: AMENDMENTS ON THE FIXED TERM CONTRACT AND THE APPRENTICESHIP (ITALIA OGGI, APRIL 17, 2014, PAGE 31)

The Law Decree 34/2014, in examination by the standing parliamentary commission, will be voted from Tuesday, April 22.

18 avril 2014 • Insights

ASPI BONUS FOR APPRENTICES AND FIXED-TERM FOR REPLACEMENT (IL SOLE 24 ORE, APRIL 18, 2014, PAGE 39)

With INPS message 4152/14, published on April 17, 2014, the Institute clarified that the rule providing recover of the ASPI additional contribution (1,4%, set for the employer who converts fixed-term employment contracts in indeterminate ones) is applicable also to employees hired with an apprenticeship contract after a previous fixed-term contract.

11 avril 2014 • Insights

Brescia Court of Appeal: nullity of the clause regarding the term (Il Sole 24 Ore, April 10, 2014, page 43)

Brescia Court of Appeal, with judgment of April 3, 2014, stated the nullity of the clause regarding the term when exceeding the 15% percentage threshold set in the mail offices sector by art. 2, par. 1-bis, of the Legislative Decree no. 368/2001.

11 avril 2014 • Insights

EUROPEAN COMMISSION: THE FIGHT AGAINST IRREGULAR WORK (IL SOLE 24 ORE, APRIL 10, 2014, PAGE 43)

Yesterday the European Commission proposed a new EU platform in order to fight against irregular work. This platform will bring together officials of labor inspectorates, tax authorities and bodies responsible for managing migration flows.