Comments and tools from De Luca & Partners’ experience
Categories: Practice
With Circular No. 1/E of 12 February 2020, the Italian Revenue Agency provided further clarifications regarding the new provisions introduced by article 17-bis of the 2019 Tax Decree (Law No. 157 of 19 December 2019) on procurement contracts. Let us go into the details of the most important clarifications. Subjective sphere The Italian Revenue Agency, ....
Categories: Publications
The Court of Cassation, in its judgment no. 21537/2019, declared the unilateral termination of the applied NCBA by the employer before its natural expiry date unlawful, even if accompanied by adequate notice. This power lies solely with the signatories of the NCBA, i.e. the trade unions and employers’ associations. According to the Court of Cassation, ....
Categories: Case Law
The territorially competent Court, by judgment No. 106/2019 published on 3 February 2020, stated that the existence of A1 certificates creates a presumption of regularity of contributions of the posted worker. The facts An Airline company whose registered office is outside Italy brought an action before the Italian National Social Security Institute (‘INPS’), as it ....
Categories: Case Law
The Court of Cassation, in its judgment No. 980 of 17 January 2020, clarified that, in the context of disciplinary proceedings, the state of illness cannot in itself be sufficient to justify the inability to attend the hearing requested in order to make oral counter-arguments in relation to the contested facts. Facts of the case ....
Categories: Case Law
The Court of Cassation, with judgment No. 1394 filed on 22 January 2020, once again drew attention to the use and potential abuse of leave to assist disabled family members pursuant to Article 33, paragraph 3, of Law No. 104 of 1992. In particular, the Supreme Court, in affirming the principle that such leave is ....
