{"id":26520,"date":"2016-01-31T23:00:00","date_gmt":"2016-01-31T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/"},"modified":"2026-02-16T16:26:38","modified_gmt":"2026-02-16T15:26:38","slug":"statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/","title":{"rendered":"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016)"},"content":{"rendered":"\n<p>Concernant l\u2019approbation de la premi\u00e8re r\u00e9glementation du travail ind\u00e9pendant par le gouvernement, annonc\u00e9e comme\u00a0le statut du travailleur ind\u00e9pendant professionnel, Vittorio De Luca, <em>managing partner<\/em> de Studio De Luca &amp; Partners, a d\u00e9clar\u00e9:\u00a0\u00ab\u00a0M\u00eame si l\u2019emphase que le gouvernement donne aux nouvelles mesures para\u00eet excessive par rapport \u00e0 son contenu effectif, nous consid\u00e9rons l\u2019instauration, en faveur du travailleur ind\u00e9pendant, du droit d\u2019exploitation \u00e9conomique comme particuli\u00e8rement important eu \u00e9gard aux originalit\u00e9s et innovations introduites dans l\u2019ex\u00e9cution du contrat\u00a0\u00bb.<\/p>\n\n<p>\u00ab\u00a0L\u2019instauration de la d\u00e9ductibilit\u00e9 des frais de formation, bien que dans des limites encore particuli\u00e8rement \u00e9troites, constitue plus qu\u2019une v\u00e9ritable nouveaut\u00e9, la correction n\u00e9cessaire d\u2019une erreur du l\u00e9gislateur fiscal qui \u2013 pour des motifs \u00e9vidents de recettes \u2013 avait rendu les frais de formation professionnelle engag\u00e9s par les travailleurs ind\u00e9pendants partiellement non d\u00e9ductibles\u00a0\u00bb a conclu M<sup>e<\/sup> De Luca.<\/p>\n\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, seuls les articles 2222 et suivants du code civil de 1942 r\u00e9gissaient le travail ind\u00e9pendant. Les nouvelles mesures ont \u00e9t\u00e9 approuv\u00e9es quelques jours apr\u00e8s l\u2019abrogation par le Jobs Act du contrat de mission introduit par la loi Biagi. En g\u00e9n\u00e9ral, les mesures ont pour objectif d\u2019introduire certaines garanties minimales destin\u00e9es \u00e0 prot\u00e9ger le prestataire de travail ind\u00e9pendant consid\u00e9r\u00e9 clairement comme la partie faible de la relation de travail.<\/p>\n\n<p>Source:<\/p>\n\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.finanzaediritto.it\/articoli\/statuto-del-lavoro-autonomo-il-commento-di-vittorio-de-luca-14950.html\" target=\"_blank\" rel=\"noopener noreferrer\">Finanza e Diritto<\/a><\/p>\n\n<p style=\"text-align: justify;\">\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Concernant l\u2019approbation de la premi\u00e8re r\u00e9glementation du travail ind\u00e9pendant par le gouvernement, annonc\u00e9e comme\u00a0le statut du travailleur ind\u00e9pendant professionnel, Vittorio De Luca, managing partner de Studio De Luca &amp; Partners, a d\u00e9clar\u00e9:\u00a0\u00ab\u00a0M\u00eame si l\u2019emphase que le gouvernement donne aux nouvelles mesures para\u00eet excessive par rapport \u00e0 son contenu effectif, nous consid\u00e9rons l\u2019instauration, en faveur du [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[212],"tags":[],"class_list":["post-26520","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016) - 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\/26520\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Concernant l\u2019approbation de la premi\u00e8re r\u00e9glementation du travail ind\u00e9pendant par le gouvernement, annonc\u00e9e comme\u00a0le statut du travailleur ind\u00e9pendant professionnel, Vittorio De Luca, managing partner de Studio De Luca &amp; Partners, a d\u00e9clar\u00e9:\u00a0\u00ab\u00a0M\u00eame si l\u2019emphase que le gouvernement donne aux nouvelles mesures para\u00eet excessive par rapport \u00e0 son contenu effectif, nous consid\u00e9rons l\u2019instauration, en faveur du [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2016-01-31T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:26:38+00:00\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016)\",\"datePublished\":\"2016-01-31T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:26:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/\"},\"wordCount\":261,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/\",\"name\":\"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016) - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2016-01-31T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:26:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/rassegna-stampa\\\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016)\"}]},{\"@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":"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016) - 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\/26520\/","og_locale":"fr_FR","og_type":"article","og_title":"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016) - De Luca &amp; Partners","og_description":"Concernant l\u2019approbation de la premi\u00e8re r\u00e9glementation du travail ind\u00e9pendant par le gouvernement, annonc\u00e9e comme\u00a0le statut du travailleur ind\u00e9pendant professionnel, Vittorio De Luca, managing partner de Studio De Luca &amp; Partners, a d\u00e9clar\u00e9:\u00a0\u00ab\u00a0M\u00eame si l\u2019emphase que le gouvernement donne aux nouvelles mesures para\u00eet excessive par rapport \u00e0 son contenu effectif, nous consid\u00e9rons l\u2019instauration, en faveur du [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2016-01-31T22:00:00+00:00","article_modified_time":"2026-02-16T15:26:38+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016)","datePublished":"2016-01-31T22:00:00+00:00","dateModified":"2026-02-16T15:26:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/"},"wordCount":261,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"articleSection":["News"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/","url":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/","name":"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016) - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2016-01-31T22:00:00+00:00","dateModified":"2026-02-16T15:26:38+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/news\/rassegna-stampa\/statut-du-travailleur-independant-le-commentaire-de-vittorio-de-luca-finanza-e-diritto-1-fevrier-2016\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"Statut du travailleur ind\u00e9pendant, le commentaire de Vittorio De Luca (Finanza e Diritto, 1 f\u00e9vrier 2016)"}]},{"@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\/26520","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=26520"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26520\/revisions"}],"predecessor-version":[{"id":26522,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26520\/revisions\/26522"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=26520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=26520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=26520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}