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Napolitano has signed “Collegato Lavoro”

On 5th November 2010, the President of the Republic, Giorgio Napolitano, signed the Decree «collegato lavoro» definitively approved by the Chamber last 19th October. The Decree has been…

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COURT OF CASSATION: ENTRANCE TO WORK WITH WRITTEN FORM SOLELY

The Court of Cassation, with the sentence no. 21758/2010, specified that, during the trial period, the written form is required ad substantiam. This basic form requirement have to…

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FIGURATIVE CONTRIBUTION FOR THE EMPLOYEE THAT ACCEPTS A JOB WITH PEJORATIVE ECONOMICAL CONDITIONS

The Labor and Economy Ministerial Decree of 30th July, which regulates one of the measures provided for by the Financial Bill 2010, has been published on the Official…

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The detention status does not justify the termination (Court of Cassation no. 21279/2010)

The Court of Cassation, with reference to the agency contract, stated that the mere interruption of the working activity by the agent due to his detention status (in…

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INPS: INCOME SUPPORT MORE WELL-TIMED FROM 2011

INPS, with memorandum no. 133/2010, declared that from January 2011 the payment of the income support services (so called “prestazioni a sostegno del reddito”) will be more well-timed.…

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TAX REDUCTION EQUAL TO 10% WITH DOUBLE RECOVERY

The tax paid in relation to the amounts earned by the employees for night-work and overtime work during the three-year period 2008/2010 could be recovered in two occasions.…

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PARLIAMENT: DEFINITIVELY APPROVED THE SO CALLED “COLLEGATO LAVORO”

On October 20th, 2010, the Parliament has definitively approved the so called “Collegato Lavoro”, which is under publication on the Official Gazette. The definitive text is the one…

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The stock option revenues shall not considered to be compensation

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…

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INPS: SOCIAL SECURITY CONTRIBUTION EXEMPTION FOR THE STOCK OPTION SCHEMES

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…

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MEMBER OF THE BOARD OF DIRECTORS: TAX-DEDUCTIBLE PAYMENTS

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…

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