{"id":26086,"date":"2021-06-14T07:55:00","date_gmt":"2021-06-14T05:55:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/"},"modified":"2026-02-16T16:33:49","modified_gmt":"2026-02-16T15:33:49","slug":"licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/","title":{"rendered":"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &#038; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021"},"content":{"rendered":"\n<p>Par son r\u00e9cent arr\u00eat n\u00b0 15118 du 31 mai 2021, la Cour de Cassation a statu\u00e9 que l\u2019ouverture de proc\u00e9dures multiples de licenciement individuel pour motifs objectifs au sens de l\u2019article 7 de la loi n\u00b0 604\/66 n\u2019influe pas, en soi, sur le calcul du nombre minimum de cinq licenciements qui impose l\u2019ouverture d\u2019une proc\u00e9dure de licenciement collectif.<\/p>\n\n\n\n<p>Cet arr\u00eat tire son origine du licenciement pour juste motif objectif signifi\u00e9 \u00e0 une travailleuse, laquelle, attaquant le licenciement, invoquait le caract\u00e8re ill\u00e9gal de celui-ci car la soci\u00e9t\u00e9 \u2013 bien qu\u2019ayant dans les 120 jours communiqu\u00e9 \u00e0 la Direction territoriale son intention de licencier 7 salari\u00e9s pour motifs objectifs, proc\u00e9dures s\u2019\u00e9tant toutes conclues par des r\u00e9siliations consensuelles \u2013 avait omis d\u2019ouvrir une proc\u00e9dure de licenciement collectif.<\/p>\n\n\n\n<p>Les demandes de la travailleuse ont \u00e9t\u00e9 rejet\u00e9es au premier degr\u00e9. Elles ont en revanche \u00e9t\u00e9 accueillies au deuxi\u00e8me degr\u00e9 par la Cour d\u2019Appel de Trieste, qui a d\u00e9clar\u00e9 le licenciement ill\u00e9gal car la proc\u00e9dure de licenciement collectif n\u2019avait pas \u00e9t\u00e9 utilis\u00e9e.<\/p>\n\n\n\n<p>La soci\u00e9t\u00e9 a d\u00e9pos\u00e9 un pourvoi en cassation contre cet arr\u00eat de la Cour d\u2019Appel, pour violation et mauvaise application de l\u2019art. 24 de la loi n\u00b0 223\/91, la Cour d\u2019Appel ayant de fa\u00e7on erron\u00e9e assimil\u00e9 l\u2019intention de licencier au sens de l\u2019art. 7 de la loi n\u00b0 604\/66 \u00e0 un v\u00e9ritable licenciement. La Cour de Cassation a accueilli le pourvoi d\u00e9pos\u00e9 par l\u2019employeur, en fondant sa d\u00e9cision sur des arguments d\u2019ordre litt\u00e9ral et syst\u00e9matique.<\/p>\n\n\n\n<p>Comme l\u2019a pr\u00e9cis\u00e9 la Cour de Cassation, l\u2019expression \u00ab <em>souhaite licencier \u00bb<\/em> contenue \u00e0 l\u2019art. 24 de la loi n\u00b0 223\/91 constitue une manifestation claire de la volont\u00e9 de licencier, tandis que l\u2019expression <em>\u00ab doit d\u00e9clarer son intention de proc\u00e9der au licenciement pour motif objectif \u00bb <\/em>contenue \u00e0 l\u2019art. 7 de la loi n\u00b0 604\/66 vise \u00e0 engager la proc\u00e9dure de compensation (ou de conciliation) par-devant la DTL (\u00e0 pr\u00e9sent ITL) et ne peut en soi \u00eatre consid\u00e9r\u00e9e comme \u00e9tant assimil\u00e9e \u00e0 un licenciement.<\/p>\n\n\n\n<p>Continuez \u00e0 lire la version int\u00e9grale publi\u00e9e sur&nbsp;<a href=\"https:\/\/ntplusdiritto.ilsole24ore.com\/art\/licenziamento-collettivo-irrilevante-avvio-plurime-procedure-fornero-AEybTEQ\"><strong>Norme &amp; Tributi Plus Diritto<\/strong><\/a>&nbsp;de Il Sole 24 Ore.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par son r\u00e9cent arr\u00eat n\u00b0 15118 du 31 mai 2021, la Cour de Cassation a statu\u00e9 que l\u2019ouverture de proc\u00e9dures multiples de licenciement individuel pour motifs objectifs au sens de l\u2019article 7 de la loi n\u00b0 604\/66 n\u2019influe pas, en soi, sur le calcul du nombre minimum de cinq licenciements qui impose l\u2019ouverture d\u2019une proc\u00e9dure [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":26087,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,212],"tags":[1054],"class_list":["post-26086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","category-news","tag-licenziamento-collettivo-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &amp; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021 - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26086\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &amp; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021 - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Par son r\u00e9cent arr\u00eat n\u00b0 15118 du 31 mai 2021, la Cour de Cassation a statu\u00e9 que l\u2019ouverture de proc\u00e9dures multiples de licenciement individuel pour motifs objectifs au sens de l\u2019article 7 de la loi n\u00b0 604\/66 n\u2019influe pas, en soi, sur le calcul du nombre minimum de cinq licenciements qui impose l\u2019ouverture d\u2019une proc\u00e9dure [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-14T05:55:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:33:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/Licenziamento-collettivo-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &#038; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021\",\"datePublished\":\"2021-06-14T05:55:00+00:00\",\"dateModified\":\"2026-02-16T15:33:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/\"},\"wordCount\":403,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Licenziamento-collettivo-4.jpg\",\"keywords\":[\"Licenziamento collettivo\"],\"articleSection\":[\"Insights\",\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/\",\"name\":\"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme & Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021 - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Licenziamento-collettivo-4.jpg\",\"datePublished\":\"2021-06-14T05:55:00+00:00\",\"dateModified\":\"2026-02-16T15:33:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Licenziamento-collettivo-4.jpg\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/Licenziamento-collettivo-4.jpg\",\"width\":1200,\"height\":823},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/publications-2-fr\\\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &#038; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme & Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021 - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26086\/","og_locale":"fr_FR","og_type":"article","og_title":"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme & Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021 - De Luca &amp; Partners","og_description":"Par son r\u00e9cent arr\u00eat n\u00b0 15118 du 31 mai 2021, la Cour de Cassation a statu\u00e9 que l\u2019ouverture de proc\u00e9dures multiples de licenciement individuel pour motifs objectifs au sens de l\u2019article 7 de la loi n\u00b0 604\/66 n\u2019influe pas, en soi, sur le calcul du nombre minimum de cinq licenciements qui impose l\u2019ouverture d\u2019une proc\u00e9dure [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2021-06-14T05:55:00+00:00","article_modified_time":"2026-02-16T15:33:49+00:00","og_image":[{"width":1200,"height":823,"url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/Licenziamento-collettivo-4.jpg","type":"image\/jpeg"}],"author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &#038; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021","datePublished":"2021-06-14T05:55:00+00:00","dateModified":"2026-02-16T15:33:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/"},"wordCount":403,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#primaryimage"},"thumbnailUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/Licenziamento-collettivo-4.jpg","keywords":["Licenziamento collettivo"],"articleSection":["Insights","News"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/","url":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/","name":"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme & Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021 - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#primaryimage"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#primaryimage"},"thumbnailUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/Licenziamento-collettivo-4.jpg","datePublished":"2021-06-14T05:55:00+00:00","dateModified":"2026-02-16T15:33:49+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#primaryimage","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/Licenziamento-collettivo-4.jpg","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/Licenziamento-collettivo-4.jpg","width":1200,"height":823},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-collectif-louverture-de-procedures-fornero-multiples-ninflue-pas-sur-le-calcul\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"Licenciement collectif : l\u2019ouverture de \u00ab proc\u00e9dures Fornero \u00bb multiples n\u2019influe pas sur le calcul (Norme &#038; Tributi Plus Diritto \u2013 Il Sole 24 Ore, 14 juin 2021 \u2013 Vittorio De Luca, Alessandra Zilla)14 juin 2021"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/fr\/#website","url":"https:\/\/www.delucapartners.it\/fr\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/comments?post=26086"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26086\/revisions"}],"predecessor-version":[{"id":26088,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26086\/revisions\/26088"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media\/26087"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=26086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=26086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=26086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}