DLP Insights

The European Commission is releasing the refinancing process provided by the Law Decree 76/2013, which provides an incentive for the hiring of young people with open ended contract by providing funds of EUR 794 million exclusively in favor of the central-northern regions.

Court of Cassation, with judgment no. 9226/2014, specified that once the agent disregarded the exclusivity of the area assigned he/she is not entitled to claim the payment of commissions regarding bargains concluded by the company - directly or through other agents - in such area.

The Tax Authority gave the green light to deducing the accrual of the termination indemnity of the agency relationship, in all its figures (such as the termination indemnity so called Firr, the customer supplementary indemnity and the merit-based indemnity).

Court of Cassation, with judgment no. 9180 of April 23, 2014, moving away from a previous case law guidance (judgments no. 49/1997 and no. 6923/1996), stated that amounts paid by the employer are not exempted from social security contributions just because paid in compliance with a settlement agreement.

The Ministry of Labour, with the note no. 9761/2014, provided for the guidelines for inspections in the companies admitted to restructuring and reorganization programs (Special Redundancy Fund, so called “CIGS”).