DLP Insights

The Italian Supreme Court has stated that the rules on employment apply to so-called riders. The issue of riders is affecting the courts at all latitudes of the world. In this regard, a decision has just been issued by the Superior Court of Madrid, which ruled that Spanish riders must be considered employees and therefore ....

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, ....

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, ....

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 ....

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 ....