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

23 mars 2012 • Insights

Court of Cassation: dismissal of the executive who uses the password of others is unlawful (Italia Oggi, March 17, 2012, page 28)

Court of Cassation, with sentence no. 4258/2012, stated that the dismissal of an executive who uses the password of others to enter into the company system is unlawful if that is a normal practice in the office, confirming the decision of the Court of Appeal of Milan.

16 mars 2012 • Insights

SOCIAL SECURITY: THE PENSION SCHEME REFORM (Il Sole 24 Ore, 13th March, 2012, page 13)

The social security reform, provided by Law Decree No. 201/2011 aims at harmonization. In 2021, in fact, men and women will retire for old age at 67 years.

16 mars 2012 • Insights

Court of Cassation: the notification within the former company registered office is valid (Il Sole 24 Ore, March 14, 2012, page 49)

Court of Cassation, third civil section, with sentence no. 3959/12 filed on March 13, 2012, confirmed the validity of the notification sent to the former company registered office, should not the transfer of the registered office in a different province, though remarked on the company certificate issued by the Chamber of Commerce, have been announced also through the deletion of the former registered office from the Register of the Companies.

9 mars 2012 • Insights

REVENUE AGENCY: THE SEVERANCE INDEMNITY OF COLLABORATORS IS SUBJECT TO SEPARATE TAXATION (Il Sole 24 Ore, March 6, 2012, page 21)

The Italian Revenue Agency, with memorandum No. 3/2012, clarified that also the coordinated and continuous collaborators, including the governing directors of company, are entitled to benefit from the system of separate taxation on the compensation received in connection with the termination of collaboration, up to the limit of one million Euros.

9 mars 2012 • Insights

Court of Cassation: the deletion of files from company pc is a crime (Italia Oggi, March 6, 2012, page 24)

Court of Cassation, with sentence no. 8555/12, stated the liability for the crimes of robbery and damage in the case the employee deletes or damages company files, being irrelevant the following recovery of the items through the intervention on payment of a specialized technician.

2 mars 2012 • Insights

SUPPLIED WORK WITHOUT ANY REASON (Il Sole 24 Ore, February 25th, 2012, page 22.)

On February 24th, 2012, the Council of Ministers approved a Legislative Decree which identifies three cases in which the supplied work without stating the relevant reason is allowed.

2 mars 2012 • Insights

Court of Cassation: indemnity due to the conversion of fixed term employment contract is full-comprehensive

Court of Cassation, with sentence no. 1411 of January 31, 2012, restated that, in the case an employee obtains the conversion of a fixed term employment contract into an open-ended one, he/she is not entitled anymore to receive an amount by way of damages equal to the wages he/she should have received in the period included between the termination of the relationship and the sentence.

24 février 2012 • Insights

INAIL: THE FACILITATED SYSTEM CONCERNING THE HIRING OF EMPLOYEES IN MOBILITY WITH AN APPRENTICESHIP CONTRACT IS NOT APPLICABLE TO THE INSURANCE RATES (“Italia Oggi”, February 21, 2012, page 33)

INAIL, with note No. 1100/2012, specified that the facilitated system introduced by the Legislative Decree No. 167/2011 (so called “Consolidated Act on Apprenticeship”) for the hiring of employees enrolled in the lists of mobility with apprenticeship is not applicable to the insurance rates, but only for social security contribution purposes.