As recent news events have shown, even the fashion sector has not been spared the growing attention of the authorities (labour, tax and criminal) towards the world of service contracts.
The particular interest in such cases is rooted in the frequent use by Italian companies of third-party service providers that, in fact, with a not inconsiderable frequency do not meet the legal requirements to constitute so-called ‘genuine contracts’.
The issue is of some importance in view of the reference sanctions system, recently tightened by the legislator.
In fact, Decree-Law No. 19 of 2 March 2024 on ‘Further Urgent Provisions for the Implementation of the National Recovery and Resilience Plan (PNRR)’ has provided that, in the event that the existence of a non-genuine contract or fraudulent supply of labour is ascertained, the user of the staff is subject to certain financial penalties (up to a maximum of € 100.00 for each worker employed, for each day of work) and to imprisonment for up to 3 months.
In addition to these consequences, there are also others of a strictly labour law nature (i.e., the establishment of a subordinate employment relationship directly with the user of the work service, who will also be liable for any wages and contributions not paid to the staff) or fiscal consequences (e.g., the offence of issuing invoices for non-existent transactions may be charged).
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