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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…

News

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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INPS: PREGNANCY

INPS, with message no. 9042/2011, clarified that the termination of pregnancy which occurs from the 180th day, calculated from the beginning of gestation, has to be considered childbirth.…

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Court of Cassation: new requirements for damages and limited retroactivity

Court of Cassation focuses on the so called “Collegato Lavoro” and, in particular, on Article 32, paragraphs 5, 6 and 7, which set damages in a range included…

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Supply of employees without formality (Court of Bassano, Judgement of 22 March 2011)

The Court of Bassano specified that the reasons for the supply of employees have to be interpreted according to rules which are different from the ones traditionally used…

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Legislative Decree 231/01: the sanction application depends on when the “fact” occurs

Court of Cassation – criminal section, with sentence filed on April 12, 2001, stated that, concerning administrative liability of corporate bodies, the Company is liable even if the…

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RETROACTIVITY OF THE LOCAL COLLECTIVE CONTRACT

Local collective contract, which represents a requirement of enforceability of the tax relief on amounts referred to competitiveness and productivity, may be retroactive. This is the guide-line of…

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