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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.

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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.…

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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,…

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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…

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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…

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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.…

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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…

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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…

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Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (“Il Sole 24 Ore” of February 21, 2012, page 25)

Court of Cassation, with sentence no. 2419/2012, stated that employer who has intention to exercise of the contributive exemption on kilometers reimbursements to the employee is not obliged…

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