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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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Court of Vicenza: staff leasing with wide reason

Court of Vicenza, with sentence of February 17, 2011, has diverged from the case-law guideline which has consolidated in the last two years regarding necessary conditions for the…

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“COLLEGATO LAVORO”: NOTICE TO PAY FOR THE REDUCED SANCTIONS

The Ministry of Labour, with memorandum No. 10/2011, gave a broad interpretation of the provisions of the so called “Collegato Lavoro” (Law No. 183/2010) concerning the sanctions application.…

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LABOR: THE NEW EXPIRY DATE FOR THE VALIDATION OF THE WORKING MOTHER RESIGNATION BECAME EFFECTIVE

On March 22, 2011 the Decree of the President of the Ministers’ Council (D.P.C.M.) n. 275/2010 became effective. The mentioned decree carried into effect the provision of Article…

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CERTIFICATION OF CONTRACTS: “SHIELD” ANTI-CHECK

Certification of employment contracts may help to prevent litigation on labour issues only when it is used in a way coherent with its own aims, clearly set in…

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Court of Cassation: registered letter is useless for untraceable contributors

Court of Cassation, with sentence no. 6102/11, has stated that if the contributor is untraceable, the notification of tax assessment is correctly executed with the posting of the…

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FAVOURABLE TAXATION EQUAL TO 10% FOR PRODUCTIVITY BONUSES

Confindustria and Cgil, Cisl and Uil – according to the agreement dated March 8th on the guidelines that can be applied at a local level by companies enrolled…

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TAX RELIEF: FRAMEWORK AGREEMENT FOR THE PRODUCTIVITY

On March 8, 2011, Confindustria, Cgil, Cisl and Uil signed, as implementation of memorandum no. 3 of Ministry of Labor and Italian Revenue Agency, the basic text of…

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INPS CONSULTING: THE COLLABORATOR MAY PAY CONTRIBUTIONS

The Ministry of Labour, answering to the consulting no. 12/2011, has clarified that, in case of a free-lance contract on project basis stipulated with a self-employee who is…

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THE EXCEEDING OF THE LIMIT ESTABLISHED FOR PART-TIME EMPLOYMENT CONTRACT STIPULATIONS CAUSES THE FAILED ISSUE OF THE SO CALLED “DURC”

The Ministry of Labor, with questioning no. 8/2011, clarified the effects deriving from part-time employment contracts entered into overcoming the limit established by the collective bargaining, providing that…

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