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Insights, News

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.…

Insights, News

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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“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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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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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…

Insights, News

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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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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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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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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The severance pay is warranted even if there is not a bankruptcy (Court of Cassation No. 7585/2011)

The Court of Cassation specified that the INPS fund called “Fondo di Garanzia” has to pay the severance pay even if the employer is not bankrupt. The Supreme…

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