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En savoir plusThe 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…
Many legal regulations concerning the collection of social security contributions have been issue in the recent period. Starting from 1st January 2011, the so called “avviso bonario”, used…
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 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…
Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration. In particular, the new letter…
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…
The Court of Cassation confirmed that the expiration of a fixed-term employment contract could be extended one time only and as an exception. Therefore, the extension of the…
INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by…