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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…

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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…

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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.…

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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…

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“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…

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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. The judgment has taken into account the bound between: (i)…

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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…

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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…

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