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.
The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered part of the so called “substantial salary” of employees, executives and freelancers.
INPS, with message no. 25602/2010, clarified that the social security contributions exemption applicable to the stock schemes is effective also for the ones which provide the assignation of “limited” stock or of rights concerning the future share allotment.
The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from the business income if concerning the business itself, aspect to be evaluated each time.
Many legal regulations concerning the collection of social security contributions have been issue in the recent period.
Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration.
The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount earned for overtime worked and for night-work.
The Court of Cassation confirmed that the expiration of a fixed-term employment contract could be extended one time only and as an exception.
The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action and contribution not paid – with the abrogation of the rolls system and the introduction of a debit note as writ of execution.
