DLP Insights

Categories: Case Law

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.

Categories: Legislation

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.

Categories: Legislation

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.

Categories: Legislation

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

Categories: Case Law

In the circumstance a person carries out an activity being shareholder and has been appointed as director in a limited company of the commercial sector, it shall take into account which is the predominant activity between those mentioned above and the possible coexistence of different pension scheme on the same subject in order to establish if the registration in the relevant pension scheme is compulsory or not.