Insights

Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, ....

With its circular No. 3 of 1 February 2016, the Ministry of Labour and Social Policies has given its own inspectors the first operational instructions on the new rules on freelance work coordinated by an employer, as per Legislative Decree No. 81/2015. In particular, the Ministry has dwelled upon the so-called heter-organisation issue, by considering ....

As regards the employment targeted at the disabled, Legislative Decree No. 151/2015 has introduced some new developments on the so-called ‘reserve quota’, partial exemptions, mandatory hiring procedures, automatic compensation for public employers and implementation of the so-called ‘Targeted employment database‘. Therefore, in order to enable the adjustment of the IT systems and ensure a full ....

In the context of the Fornero labour proceeding, the exception to the statute of limitations to challenge a dismissal can be submitted even only during the objection phase and not in the previous challenge one.

With its judgment no. 1595 of 28 January 2016 the Labour Section of the Cassation Court, returned to ruleon the existence of just cause for dismissal of a employee who had..