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20 mai 2011 • Insights

Court of Cassation: dismissal and replacement of the employee

Court of Cassation, with sentence no. 6625/2011, stated that the burden of proof regarding the possibility to assign the dismissing employee to duties equivalent or similar to those assigned before, is charged on the employer. Even though it has not to be understood in a strict way, this burden shall not be fulfilled solely with the proof of the proposal to the employee to carry out a self-employment activity, without any real guarantee related to job flow and compensation, in particular if worthier chances have been proposed to other employees.

20 mai 2011 • Insights

ONLINE HEALTH CERTIFICATES

The provisions issued with Memorandum no. 4/2011 by the Presidency of the Council of Ministers and by the Ministry of Labour, besides harmonizing the procedures between the public sector and the private one, fixed the deadline on June 17, 2011 for the definitive switchover to the data processing system (so called “Sac”) for the online health certificates sending.

13 mai 2011 • Insights

COURT OF CASSATION: NOTIFICATION OF TAX CLAIMS

Court of Cassation, with sentence no. 6102/2011, specified that - with reference to tax claims filed by the tax authority - should the claim not be delivered to the tax contributor, the claim has to be notified through the posting up of the deliver notice to the local register, being not necessary a further registered letter.

13 mai 2011 • Insights

CONSOLIDATED ACT ON APPRENTICESHIP

The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.

6 mai 2011 • Insights

The conclusion of the deal is not enough in order to deduct the commission (Court of Cassation n. 9539/2011)

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents.

6 mai 2011 • Insights

“DEVELOPMENT DECREE”: NEW SIMPLIFICATION INTRODUCTION

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction of the bureaucracy burden, found an initial response in the over 20 measures introduced in the so called “Decreto Sviluppo” passed by the Government in May 5, 2011.

29 avril 2011 • Insights

Taxation law subjected to general principles of the legal order (Court of Cassation no. 2221/2011)

Court of Cassation stated that – unlike its previous case-law as well as the one of the Constitutional Court – principles of the legal order represent the guidelines in the interpretation of the taxation law, while principles of the so called “Statute of the contributor” (Law no. 212/2000), though they give execution to principles mentioned above, do not have superior value than ordinary laws.

29 avril 2011 • Insights

DISEASE INDEMNITY: THE COMPANIES OF TERTIARY SECTOR HAVE TO COMMUNICATE TO INPS THE DIRECT PAYMENT

The Chapter “Disease” of the renewal of the Tertiary Sector National Collective Agreement - finally signed on April 6, 2011, with separate signature (FILCAMS-CGIL, in fact, did not sign the agreement) - provides that "the employers could make use the option of directly paying, instead of INPS, the disease emolument with amount and procedures provided for by the relevant Article, with consequent exoneration from the payment of the related contribution to INPS”.

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