DLP Insights

The Court of Cassation, under ruling no. 26029 dated 15 October 2019, clarified that, in the context of a collective procedure for reducing staff numbers, the dismissal of a mandatorily employed worker shall be considered unlawful if, at the time of the termination of the employment contract, the number of remaining mandatorily employed workers is ....

The Court of Cassation, under ruling no. 22367/2019, reiterated a well-established view that, although the choice of the type of applicable national collective bargaining agreement is a matter for the employer, the latter must express and prove its decision unequivocally. Facts of the case The case in question concerns the dismissal of a worker at ....

On 26 October 2019, Official Journal no. 252 published Legislative Decree 124/2019 containing “Urgent measures in the field of taxation and for non-deferrable requirements” (i.e., the Tax Decree). The Decree, which is linked to the 2020 Budget Law, contains, among other things, major innovations for customers in the field of procurement and in terms of ....

On 2 November 2019, the Official Journal published Law no. 128 converting Decree Law. 101/2019 containing urgent provisions for the protection of employment and for the resolution of corporate crises (i.e., the “Business and Corporate Crises Decree“). The law confirms the classification of riders in the context of the partnerships referred to in Article. 2 ....

Decree Law no. 124 of 26 October 2019 on “Urgent provisions in tax matters and for time-critical needs” (so-called Tax Decree) has expanded the Decalogue of prerequisite crimes for the administrative liability of entities. In this case, “fraudulent declaration through the use of invoices or other documents for non-existent operations” (alias the offence of false ....