Comments and tools from De Luca & Partners’ experience
Categories: Legislation
On October 20th, 2010, the Parliament has definitively approved the so called “Collegato Lavoro”, which is under publication on the Official Gazette.
Categories: Case Law
The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered part of the so called “substantial salary” of employees, executives and freelancers.
Categories: Legislation
INPS, with message no. 25602/2010, clarified that the social security contributions exemption applicable to the stock schemes is effective also for the ones which provide the assignation of “limited” stock or of rights concerning the future share allotment.
Categories: Legislation
The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from the business income if concerning the business itself, aspect to be evaluated each time.
Categories: Legislation
Many legal regulations concerning the collection of social security contributions have been issue in the recent period.
