DLP Insights

Legislative Decree July 7, 2011, No 121, named "Implementation of Directive 2008/99/EC on the criminal protection of the environment, and Directive 2009/123/EC amending Directive 2005/35/EC on ship-source pollution and introduction of penalties for violations", has been published in the Official Gazette, General Series No 177, on August 1, 2011.

The law which states the doubling of the terms for the expiration of the tax assessment action within tributary crime is in compliance with the Italian Constitution, even if the statement of the crime was pointed out when the ordinary terms were already expired.

The Legislative Decree on leaves, absences and permits was published in the Official Gazette number 173 on July 27th, 2011. The purpose of the decree, according to its Article 1, is also to “rationalize and simplify the documents to be sent” in order to enjoy leaves from work and, to this end, the maternity leave is made more flexible.

INPS, with message no. 14490/2011, pointed out that the Government had removed the exemption provided for the employers which substitute the Institute in order to pay the sick employee, as in the case of Tertiary sector.

The reformation regarding INPS collection entails the issue of the first charge notices which the companies are receiving in these days.