{"id":28406,"date":"2022-07-14T10:09:07","date_gmt":"2022-07-14T08:09:07","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/"},"modified":"2026-04-08T15:02:19","modified_gmt":"2026-04-08T13:02:19","slug":"marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/","title":{"rendered":"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Cour de cassation, III\u00b0 chambre p\u00e9nale, par son arr\u00eat n\u00b0 16302\/2022, a d\u00e9clar\u00e9 une soci\u00e9t\u00e9 de logistique responsable de l\u2019infraction administrative d\u00e9rivant du d\u00e9lit vis\u00e9 \u00e0 l\u2019art. 2 du d\u00e9cret l\u00e9gislatif n\u00b0 74\/2000 (\u00ab <em>D\u00e9claration frauduleuse au moyen de l\u2019utilisation de factures ou autres documents pour des op\u00e9rations inexistantes \u00bb)<\/em> commis par ses dirigeants, dans son int\u00e9r\u00eat et \u00e0 son profit. C\u2019est la premi\u00e8re fois qu\u2019une soci\u00e9t\u00e9 est reconnue comme administrativement responsable conform\u00e9ment au d\u00e9cret l\u00e9gislatif n\u00b0 231\/20011 pour avoir commis un d\u00e9lit fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En l\u2019esp\u00e8ce, il a \u00e9t\u00e9 constat\u00e9 que la soci\u00e9t\u00e9, ayant eu recours \u00e0 une fourniture ill\u00e9gale de main d\u2019\u0153uvre, avait cr\u00e9\u00e9 une situation de concurrence d\u00e9loyale entre entreprises, du fait de l\u2019alt\u00e9ration cons\u00e9cutive des r\u00e8gles du march\u00e9, se rendant coupable d\u2019exploitation de travailleurs et d\u2019\u00e9vasion de l\u2019imp\u00f4t (notamment de la TVA) et des cotisations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon les enqu\u00eateurs, la soci\u00e9t\u00e9, au travers d\u2019un march\u00e9 non authentique, avait b\u00e9n\u00e9fici\u00e9 d\u2019une d\u00e9duction de la TVA apr\u00e8s avoir organis\u00e9 un m\u00e9canisme en vertu duquel, au moyen du paiement de factures pour des march\u00e9s d\u2019ouvrages et de services \u00ab <em>fictifs \u00bb<\/em>, d\u00e9duisait la TVA provenant d\u2019un consortium qui, \u00e0 son tour, d\u00e9duisait celle provenant des coop\u00e9ratives du consortium. Ces derni\u00e8res auraient d\u00fb la verser \u00e0 l\u2019\u00c9tat mais, au bout de quelques ann\u00e9es, elles cessaient leur activit\u00e9 et restaient d\u00e9bitrices envers le fisc. Ainsi, le fisc ne pouvait plus recouvrer l\u2019imp\u00f4t, cette \u00e9vasion fiscale restant donc \u00e0 la charge de la collectivit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Cour de cassation a rappel\u00e9 l\u2019orientation de sa chambre fiscale et a observ\u00e9 que \u00ab e<em>n cas de constatation du caract\u00e8re frauduleux de l\u2019interm\u00e9diation de main d\u2019\u0153uvre, la TVA que le commanditaire (\u2026) d\u00e9clare avoir pay\u00e9e au pr\u00e9tendu fournisseur pour l\u2019op\u00e9ration subjectivement inexistante \u2013 car vers\u00e9e \u00e0 une personne qui n\u2019avait pas le droit d\u2019effectuer la compensation en raison de l\u2019interdiction d\u2019interm\u00e9diation et du caract\u00e8re frauduleux du march\u00e9 \u2013 ne peut \u00eatre d\u00e9duite conform\u00e9ment au D.P.R. n\u00b0 633 de 1972, art. 19 (\u2026) \u00bb.<\/em><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En d\u2019autres termes, les march\u00e9s \u00ab <em>fictifs \u00bb<\/em> entra\u00eenent \u00ab <em>l\u2019inexistence subjective des factures, d\u2019o\u00f9 l\u2019impossibilit\u00e9 de d\u00e9duire la TVA indiqu\u00e9e dans la d\u00e9claration \u00bb<\/em> selon l\u2019art. 2 du d\u00e9cret l\u00e9gislatif n\u00b0 74\/2000, engageant ainsi la responsabilit\u00e9 de la personne impliqu\u00e9e selon l\u2019art. 25-<em>quinquedecies<\/em> du d\u00e9cret l\u00e9gislatif n\u00b0 231\/2001.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contenus corr\u00e9l\u00e9s :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.delucapartners.it\/fr\/insights\/le-delit-de-fausse-facture-est-inclus-dans-le-decalogue-des-infractions-de-base\/\">Le d\u00e9lit de fausse facture est inclus dans le d\u00e9calogue des infractions de base<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de cassation, III\u00b0 chambre p\u00e9nale, par son arr\u00eat n\u00b0 16302\/2022, a d\u00e9clar\u00e9 une soci\u00e9t\u00e9 de logistique responsable de l\u2019infraction administrative d\u00e9rivant du d\u00e9lit vis\u00e9 \u00e0 l\u2019art. 2 du d\u00e9cret l\u00e9gislatif n\u00b0 74\/2000 (\u00ab D\u00e9claration frauduleuse au moyen de l\u2019utilisation de factures ou autres documents pour des op\u00e9rations inexistantes \u00bb) commis par ses dirigeants, [&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":[175,190,204],"tags":[2034],"class_list":["post-28406","post","type-post","status-publish","format-standard","hentry","category-insights","category-practice","tag-sanzioni-disciplinari-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux - 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\/28406\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"La Cour de cassation, III\u00b0 chambre p\u00e9nale, par son arr\u00eat n\u00b0 16302\/2022, a d\u00e9clar\u00e9 une soci\u00e9t\u00e9 de logistique responsable de l\u2019infraction administrative d\u00e9rivant du d\u00e9lit vis\u00e9 \u00e0 l\u2019art. 2 du d\u00e9cret l\u00e9gislatif n\u00b0 74\/2000 (\u00ab D\u00e9claration frauduleuse au moyen de l\u2019utilisation de factures ou autres documents pour des op\u00e9rations inexistantes \u00bb) commis par ses dirigeants, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-14T08:09:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-08T13:02:19+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=\"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\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux\",\"datePublished\":\"2022-07-14T08:09:07+00:00\",\"dateModified\":\"2026-04-08T13:02:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/\"},\"wordCount\":475,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"keywords\":[\"sanzioni disciplinari\"],\"articleSection\":[\"Insights\",\"Insights\",\"Practice\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/\",\"name\":\"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2022-07-14T08:09:07+00:00\",\"dateModified\":\"2026-04-08T13:02:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux\"}]},{\"@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\":\"LegalService\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"alternateName\":\"Studio Legale De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#logo\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-icon-192x192-1.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-icon-192x192-1.png\",\"width\":512,\"height\":512,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#logo\"},\"description\":\"De Luca & Partners est un cabinet d\u2019avocats ind\u00e9pendant fond\u00e9 en 1976, sp\u00e9cialis\u00e9 en droit du travail et en protection des donn\u00e9es, qui conseille et assiste des entreprises italiennes et multinationales.\",\"foundingDate\":\"1976\",\"founder\":{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/#person-vincenzo-de-luca\",\"name\":\"Vincenzo De Luca\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/professionnels\\\/vincenzo-de-luca\\\/\"},\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Largo A. Toscanini, 1\",\"postalCode\":\"20122\",\"addressLocality\":\"Milano\",\"addressRegion\":\"Lombardia\",\"addressCountry\":\"IT\"},\"telephone\":\"+39023655651\",\"email\":\"info@delucapartners.it\",\"vatID\":\"IT12621700157\",\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"},\"contactPoint\":{\"@type\":\"ContactPoint\",\"contactType\":\"informations g\u00e9n\u00e9rales\",\"telephone\":\"+39023655651\",\"email\":\"info@delucapartners.it\",\"availableLanguage\":[\"it\",\"en\",\"fr\"],\"areaServed\":\"IT\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/deluca%26partners\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCpT03V-ndoLilQhQR1l-kwA\"],\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#offer-catalog-fr\",\"name\":\"Domaines d\u2019activit\u00e9s\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/conformite-a-la-reglementation-sur-la-protection-des-donnees-rgpd\\\/#service\",\"name\":\"Conformit\u00e9 \u00e0 la r\u00e9glementation sur la protection des donn\u00e9es (RGPD)\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/conformite-a-la-reglementation-sur-la-protection-des-donnees-rgpd\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/prestations-en-cas-de-licenciement-economique-cigs-cigo-solidarite\\\/#service\",\"name\":\"Prestations en cas de licenciement \u00e9conomique (CIGS-CIGO-Solidarit\u00e9)\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/prestations-en-cas-de-licenciement-economique-cigs-cigo-solidarite\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/conformite-responsabilite-administrative-des-personnes-morales-decret-legislatif-italien-n-231-01\\\/#service\",\"name\":\"Conformit\u00e9 &#8211; responsabilit\u00e9 administrative des personnes morales\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/conformite-responsabilite-administrative-des-personnes-morales-decret-legislatif-italien-n-231-01\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/#service\",\"name\":\"Contentieux du droit du travail\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-economique\\\/#service\",\"name\":\"Licenciement \u00e9conomique\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-economique\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/requalification-legitimite-de-la-relation-de-travail-dindependant-ou-para-subordonne-a-subordonne\\\/#service\",\"name\":\"Requalification\\\/legitimite de la relation de travail (d\u2019independant ou para-subordonne a subordonne)\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/requalification-legitimite-de-la-relation-de-travail-dindependant-ou-para-subordonne-a-subordonne\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/contrat-dagence-differences-sur-les-commissions-indemnite-de-cessation-conf-a-lart-1751-violation-de-lobligation-de-non-concurrence\\\/#service\",\"name\":\"Contrat d\u2019agence (differences sur les commissions ; indemnite de cessation conf. a l\u2019art. 1751 ; violation de l\u2019obligation de non concurrence)\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/contrat-dagence-differences-sur-les-commissions-indemnite-de-cessation-conf-a-lart-1751-violation-de-lobligation-de-non-concurrence\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/mobbing\\\/#service\",\"name\":\"Mobbing\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/mobbing\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/fourniture-de-main-doeuvre-sous-traitance\\\/#service\",\"name\":\"Fourniture de main d\u2019\u0153uvre \\\/ Sous-traitance\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/fourniture-de-main-doeuvre-sous-traitance\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/cotisations-et-les-sanctions\\\/#service\",\"name\":\"Cotisations et les sanctions\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/cotisations-et-les-sanctions\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/contrats-de-travail-a-duree-determinee\\\/#service\",\"name\":\"Contrats de travail \u00e0 dur\u00e9e d\u00e9termin\u00e9e\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/contrats-de-travail-a-duree-determinee\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/fonctions-retrogradation\\\/#service\",\"name\":\"Fonctions\\\/r\u00e9trogradation\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/fonctions-retrogradation\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/transfert-individuels-ou-collectifs\\\/#service\",\"name\":\"Transfert individuels ou collectifs\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/transfert-individuels-ou-collectifs\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/indemnite-de-depart\\\/#service\",\"name\":\"Indemnit\u00e9 de d\u00e9part\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/indemnite-de-depart\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/impots-et-les-sanctions\\\/#service\",\"name\":\"Imp\u00f4ts et les sanctions\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/impots-et-les-sanctions\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/retribution-fixe-avantages\\\/#service\",\"name\":\"R\u00e9tribution fixe\\\/avantages\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/retribution-fixe-avantages\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/administrateurs\\\/#service\",\"name\":\"Administrateurs\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/administrateurs\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/maternite-et-conge-post-natal\\\/#service\",\"name\":\"Maternit\u00e9 et cong\u00e9 post-natal\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/maternite-et-conge-post-natal\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/plans-doption-dachat-dactions\\\/#service\",\"name\":\"Plans d\u2019option d\u2019achat d\u2019actions\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/plans-doption-dachat-dactions\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-pour-juste-motif\\\/#service\",\"name\":\"Licenciement pour juste motif\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-pour-juste-motif\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/resiliation-pendant-la-periode-dessai\\\/#service\",\"name\":\"R\u00e9siliation pendant la p\u00e9riode d\u2019essai\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/resiliation-pendant-la-periode-dessai\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-multiple-individuel-reduction-de-personnel\\\/#service\",\"name\":\"Licenciement multiple individuel (r\u00e9duction de personnel)\u202f\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-multiple-individuel-reduction-de-personnel\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/violation-de-la-clause-de-non-concurrence\\\/#service\",\"name\":\"Violation de la clause de non-concurrence\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/violation-de-la-clause-de-non-concurrence\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciements-collectifs\\\/#service\",\"name\":\"Licenciements collectifs\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciements-collectifs\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/activite-anti-syndicale-conf-a-lart-28-du-statut-des-travailleurs\\\/#service\",\"name\":\"Activit\u00e9 anti-syndicale conf. \u00e0 l\u2019art. 28 du Statut des travailleurs\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/activite-anti-syndicale-conf-a-lart-28-du-statut-des-travailleurs\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/demission-pour-juste-motif\\\/#service\",\"name\":\"D\u00e9mission pour juste motif\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/demission-pour-juste-motif\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/contrat-de-travail-para-subordonne\\\/#service\",\"name\":\"Contrat de travail para-subordonn\u00e9\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/contrat-de-travail-para-subordonne\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-pour-depassement-de-la-periode-de-conges-maladie\\\/#service\",\"name\":\"Licenciement pour d\u00e9passement de la p\u00e9riode de cong\u00e9s maladie\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/licenciement-pour-depassement-de-la-periode-de-conges-maladie\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/preavis-art-2118-du-code-civil-italien\\\/#service\",\"name\":\"Pr\u00e9avis (art. 2118 du Code civil italien)\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/preavis-art-2118-du-code-civil-italien\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/conventions-collectives-de-ii-niveau\\\/#service\",\"name\":\"Conventions collectives de II\u00b0 niveau\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/conventions-collectives-de-ii-niveau\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/accidents-du-travail\\\/#service\",\"name\":\"Accidents du travail\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/accidents-du-travail\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/cessions-dentreprises-de-branches-dactivite\\\/#service\",\"name\":\"Cessions d\u2019entreprises\\\/de branches d\u2019activit\u00e9\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contentieux-du-droit-du-travail\\\/cessions-dentreprises-de-branches-dactivite\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contrats-de-distribution\\\/#service\",\"name\":\"Contrats de distribution\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contrats-de-distribution\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contrats-de-travail-independant-et-parasubordonnes\\\/#service\",\"name\":\"Contrats de travail ind\u00e9pendant et parasubordonn\u00e9s\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contrats-de-travail-independant-et-parasubordonnes\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contrat-dagence\\\/#service\",\"name\":\"Contrat d&rsquo;agence\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/contrat-dagence\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/droit-du-travail\\\/#service\",\"name\":\"Droit du travail\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/droit-du-travail\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/aree-di-attivita\\\/droit-de-limmigration\\\/#service\",\"name\":\"Droit de l&rsquo;immigration\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/aree-di-attivita\\\/droit-de-limmigration\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/droit-de-la-securite-sociale\\\/#service\",\"name\":\"Droit de la s\u00e9curit\u00e9 sociale\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/droit-de-la-securite-sociale\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/droit-fiscal-du-travail\\\/#service\",\"name\":\"Droit fiscal du travail\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/droit-fiscal-du-travail\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/esg-pour-les-entreprises\\\/#service\",\"name\":\"ESG pour les entreprises\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/esg-pour-les-entreprises\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/hro-hr-outsourcing\\\/#service\",\"name\":\"HRO &#8211; HR Outsourcing\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/hro-hr-outsourcing\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/fusions-et-acquisitions-operations-extraordinaires-pour-les-rh\\\/#service\",\"name\":\"Fusions et acquisitions\\\/ Op\u00e9rations extraordinaires pour les RH\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/fusions-et-acquisitions-operations-extraordinaires-pour-les-rh\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/relations-industrielles-reorganisations-et-restructurations\\\/#service\",\"name\":\"Relations industrielles, r\u00e9organisations et restructurations\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/relations-industrielles-reorganisations-et-restructurations\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/la-sante-et-la-securite-au-travail\\\/#service\",\"name\":\"La sant\u00e9 et la s\u00e9curit\u00e9 au travail\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/la-sante-et-la-securite-au-travail\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/haute-direction\\\/#service\",\"name\":\"Haute direction\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/haute-direction\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/bien-etre-en-entreprise\\\/#service\",\"name\":\"Bien-\u00eatre en entreprise\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/bien-etre-en-entreprise\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/lancement-dalertes\\\/#service\",\"name\":\"Lancement d\u2019alertes\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/domaines-dactivites\\\/lancement-dalertes\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Italie\"}}}]}},{\"@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":"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux - 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\/28406\/","og_locale":"fr_FR","og_type":"article","og_title":"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux - De Luca &amp; Partners","og_description":"La Cour de cassation, III\u00b0 chambre p\u00e9nale, par son arr\u00eat n\u00b0 16302\/2022, a d\u00e9clar\u00e9 une soci\u00e9t\u00e9 de logistique responsable de l\u2019infraction administrative d\u00e9rivant du d\u00e9lit vis\u00e9 \u00e0 l\u2019art. 2 du d\u00e9cret l\u00e9gislatif n\u00b0 74\/2000 (\u00ab D\u00e9claration frauduleuse au moyen de l\u2019utilisation de factures ou autres documents pour des op\u00e9rations inexistantes \u00bb) commis par ses dirigeants, [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2022-07-14T08:09:07+00:00","article_modified_time":"2026-04-08T13:02:19+00:00","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\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux","datePublished":"2022-07-14T08:09:07+00:00","dateModified":"2026-04-08T13:02:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/"},"wordCount":475,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"keywords":["sanzioni disciplinari"],"articleSection":["Insights","Insights","Practice"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/","url":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/","name":"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2022-07-14T08:09:07+00:00","dateModified":"2026-04-08T13:02:19+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/marches-fictifs-et-fourniture-illegale-de-main-doeuvre-responsabilite-231-pour-delits-fiscaux\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"March\u00e9s fictifs et fourniture ill\u00e9gale de main d\u2019\u0153uvre : responsabilit\u00e9 231 pour d\u00e9lits fiscaux"}]},{"@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":"LegalService","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","alternateName":"Studio Legale De Luca & Partners","url":"https:\/\/www.delucapartners.it\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.delucapartners.it\/fr\/#logo","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/cropped-icon-192x192-1.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/cropped-icon-192x192-1.png","width":512,"height":512,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#logo"},"description":"De Luca & Partners est un cabinet d\u2019avocats ind\u00e9pendant fond\u00e9 en 1976, sp\u00e9cialis\u00e9 en droit du travail et en protection des donn\u00e9es, qui conseille et assiste des entreprises italiennes et multinationales.","foundingDate":"1976","founder":{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/#person-vincenzo-de-luca","name":"Vincenzo De Luca","url":"https:\/\/www.delucapartners.it\/fr\/professionnels\/vincenzo-de-luca\/"},"address":{"@type":"PostalAddress","streetAddress":"Largo A. Toscanini, 1","postalCode":"20122","addressLocality":"Milano","addressRegion":"Lombardia","addressCountry":"IT"},"telephone":"+39023655651","email":"info@delucapartners.it","vatID":"IT12621700157","areaServed":{"@type":"Country","name":"Italie"},"contactPoint":{"@type":"ContactPoint","contactType":"informations g\u00e9n\u00e9rales","telephone":"+39023655651","email":"info@delucapartners.it","availableLanguage":["it","en","fr"],"areaServed":"IT"},"sameAs":["https:\/\/www.linkedin.com\/company\/deluca%26partners\/","https:\/\/www.youtube.com\/channel\/UCpT03V-ndoLilQhQR1l-kwA"],"hasOfferCatalog":{"@type":"OfferCatalog","@id":"https:\/\/www.delucapartners.it\/fr\/#offer-catalog-fr","name":"Domaines d\u2019activit\u00e9s","itemListElement":[{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/conformite-a-la-reglementation-sur-la-protection-des-donnees-rgpd\/#service","name":"Conformit\u00e9 \u00e0 la r\u00e9glementation sur la protection des donn\u00e9es (RGPD)","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/conformite-a-la-reglementation-sur-la-protection-des-donnees-rgpd\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/prestations-en-cas-de-licenciement-economique-cigs-cigo-solidarite\/#service","name":"Prestations en cas de licenciement \u00e9conomique (CIGS-CIGO-Solidarit\u00e9)","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/prestations-en-cas-de-licenciement-economique-cigs-cigo-solidarite\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/conformite-responsabilite-administrative-des-personnes-morales-decret-legislatif-italien-n-231-01\/#service","name":"Conformit\u00e9 &#8211; responsabilit\u00e9 administrative des personnes morales","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/conformite-responsabilite-administrative-des-personnes-morales-decret-legislatif-italien-n-231-01\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/#service","name":"Contentieux du droit du travail","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-economique\/#service","name":"Licenciement \u00e9conomique","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-economique\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/requalification-legitimite-de-la-relation-de-travail-dindependant-ou-para-subordonne-a-subordonne\/#service","name":"Requalification\/legitimite de la relation de travail (d\u2019independant ou para-subordonne a subordonne)","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/requalification-legitimite-de-la-relation-de-travail-dindependant-ou-para-subordonne-a-subordonne\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/contrat-dagence-differences-sur-les-commissions-indemnite-de-cessation-conf-a-lart-1751-violation-de-lobligation-de-non-concurrence\/#service","name":"Contrat d\u2019agence (differences sur les commissions ; indemnite de cessation conf. a l\u2019art. 1751 ; violation de l\u2019obligation de non concurrence)","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/contrat-dagence-differences-sur-les-commissions-indemnite-de-cessation-conf-a-lart-1751-violation-de-lobligation-de-non-concurrence\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/mobbing\/#service","name":"Mobbing","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/mobbing\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/fourniture-de-main-doeuvre-sous-traitance\/#service","name":"Fourniture de main d\u2019\u0153uvre \/ Sous-traitance","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/fourniture-de-main-doeuvre-sous-traitance\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/cotisations-et-les-sanctions\/#service","name":"Cotisations et les sanctions","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/cotisations-et-les-sanctions\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/contrats-de-travail-a-duree-determinee\/#service","name":"Contrats de travail \u00e0 dur\u00e9e d\u00e9termin\u00e9e","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/contrats-de-travail-a-duree-determinee\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/fonctions-retrogradation\/#service","name":"Fonctions\/r\u00e9trogradation","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/fonctions-retrogradation\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/transfert-individuels-ou-collectifs\/#service","name":"Transfert individuels ou collectifs","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/transfert-individuels-ou-collectifs\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/indemnite-de-depart\/#service","name":"Indemnit\u00e9 de d\u00e9part","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/indemnite-de-depart\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/impots-et-les-sanctions\/#service","name":"Imp\u00f4ts et les sanctions","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/impots-et-les-sanctions\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/retribution-fixe-avantages\/#service","name":"R\u00e9tribution fixe\/avantages","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/retribution-fixe-avantages\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/administrateurs\/#service","name":"Administrateurs","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/administrateurs\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/maternite-et-conge-post-natal\/#service","name":"Maternit\u00e9 et cong\u00e9 post-natal","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/maternite-et-conge-post-natal\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/plans-doption-dachat-dactions\/#service","name":"Plans d\u2019option d\u2019achat d\u2019actions","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/plans-doption-dachat-dactions\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-pour-juste-motif\/#service","name":"Licenciement pour juste motif","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-pour-juste-motif\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/resiliation-pendant-la-periode-dessai\/#service","name":"R\u00e9siliation pendant la p\u00e9riode d\u2019essai","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/resiliation-pendant-la-periode-dessai\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-multiple-individuel-reduction-de-personnel\/#service","name":"Licenciement multiple individuel (r\u00e9duction de personnel)\u202f","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-multiple-individuel-reduction-de-personnel\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/violation-de-la-clause-de-non-concurrence\/#service","name":"Violation de la clause de non-concurrence","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/violation-de-la-clause-de-non-concurrence\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciements-collectifs\/#service","name":"Licenciements collectifs","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciements-collectifs\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/activite-anti-syndicale-conf-a-lart-28-du-statut-des-travailleurs\/#service","name":"Activit\u00e9 anti-syndicale conf. \u00e0 l\u2019art. 28 du Statut des travailleurs","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/activite-anti-syndicale-conf-a-lart-28-du-statut-des-travailleurs\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/demission-pour-juste-motif\/#service","name":"D\u00e9mission pour juste motif","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/demission-pour-juste-motif\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/contrat-de-travail-para-subordonne\/#service","name":"Contrat de travail para-subordonn\u00e9","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/contrat-de-travail-para-subordonne\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-pour-depassement-de-la-periode-de-conges-maladie\/#service","name":"Licenciement pour d\u00e9passement de la p\u00e9riode de cong\u00e9s maladie","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/licenciement-pour-depassement-de-la-periode-de-conges-maladie\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/preavis-art-2118-du-code-civil-italien\/#service","name":"Pr\u00e9avis (art. 2118 du Code civil italien)","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/preavis-art-2118-du-code-civil-italien\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/conventions-collectives-de-ii-niveau\/#service","name":"Conventions collectives de II\u00b0 niveau","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/conventions-collectives-de-ii-niveau\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/accidents-du-travail\/#service","name":"Accidents du travail","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/accidents-du-travail\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/cessions-dentreprises-de-branches-dactivite\/#service","name":"Cessions d\u2019entreprises\/de branches d\u2019activit\u00e9","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contentieux-du-droit-du-travail\/cessions-dentreprises-de-branches-dactivite\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contrats-de-distribution\/#service","name":"Contrats de distribution","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contrats-de-distribution\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contrats-de-travail-independant-et-parasubordonnes\/#service","name":"Contrats de travail ind\u00e9pendant et parasubordonn\u00e9s","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contrats-de-travail-independant-et-parasubordonnes\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contrat-dagence\/#service","name":"Contrat d&rsquo;agence","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/contrat-dagence\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/droit-du-travail\/#service","name":"Droit du travail","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/droit-du-travail\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/aree-di-attivita\/droit-de-limmigration\/#service","name":"Droit de l&rsquo;immigration","url":"https:\/\/www.delucapartners.it\/fr\/aree-di-attivita\/droit-de-limmigration\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/droit-de-la-securite-sociale\/#service","name":"Droit de la s\u00e9curit\u00e9 sociale","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/droit-de-la-securite-sociale\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/droit-fiscal-du-travail\/#service","name":"Droit fiscal du travail","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/droit-fiscal-du-travail\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/esg-pour-les-entreprises\/#service","name":"ESG pour les entreprises","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/esg-pour-les-entreprises\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/hro-hr-outsourcing\/#service","name":"HRO &#8211; HR Outsourcing","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/hro-hr-outsourcing\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/fusions-et-acquisitions-operations-extraordinaires-pour-les-rh\/#service","name":"Fusions et acquisitions\/ Op\u00e9rations extraordinaires pour les RH","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/fusions-et-acquisitions-operations-extraordinaires-pour-les-rh\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/relations-industrielles-reorganisations-et-restructurations\/#service","name":"Relations industrielles, r\u00e9organisations et restructurations","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/relations-industrielles-reorganisations-et-restructurations\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/la-sante-et-la-securite-au-travail\/#service","name":"La sant\u00e9 et la s\u00e9curit\u00e9 au travail","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/la-sante-et-la-securite-au-travail\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/haute-direction\/#service","name":"Haute direction","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/haute-direction\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/bien-etre-en-entreprise\/#service","name":"Bien-\u00eatre en entreprise","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/bien-etre-en-entreprise\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}},{"@type":"Offer","itemOffered":{"@type":"Service","@id":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/lancement-dalertes\/#service","name":"Lancement d\u2019alertes","url":"https:\/\/www.delucapartners.it\/fr\/domaines-dactivites\/lancement-dalertes\/","provider":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"areaServed":{"@type":"Country","name":"Italie"}}}]}},{"@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,"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/28406","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=28406"}],"version-history":[{"count":2,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/28406\/revisions"}],"predecessor-version":[{"id":31327,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/28406\/revisions\/31327"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=28406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=28406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=28406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}