DLP Insights

Court of Cassation, with order no. 19119/2011, stated that, with reference to the damage, the proof of the amount paid shall be provided through the income tax return or, related to the past profits, the proof by witnesses on the activity performed, pointing out circumstances which could justify the assumption based on which the lack of income is due to extraordinary and temporary conditions.

On September 21st, 2011, Confindustria and trade unions definitively signed the Interconfederational Agreement of June 28th, 2011 about contracts and representativeness, which has become, therefore, entirely effective.

The Legislative Decree definitively approved by the Council of Ministers on September 1, 2011 is in force. The discipline, according to the delegated legislation to the Government provided by Article 54, Law no. 69/2009, provides, through a rationalization and simplification of the special civil rules, that the the most part of the disputes have to be regulated through the three procedure models provided by the civil code of procedure: labor procedure, short procedure and ordinary procedure.

On September 17th, the VAT increase from 20 to 21% stated by the Financial Act came into force. The Ministry of Economic has communicated that Law Decree no. 138 has been sent to the Official Gazette in order to be published on September 16, including the amendment of the commutation law.

INPS, with memorandum No. 116/2011, explained the possibility for gathering, free from charge, the social security contributions credited in more than one social security program, even if the holders have already accrued a pension treatment.