Comments and tools from De Luca & Partners’ experience
Categories: Legislation
The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount earned for overtime worked and for night-work.
Categories: Case Law
The Court of Cassation confirmed that the expiration of a fixed-term employment contract could be extended one time only and as an exception.
Categories: Legislation
The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action and contribution not paid – with the abrogation of the rolls system and the introduction of a debit note as writ of execution.
Categories: Legislation
INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by the Ministerial Decree 26 February 2010.
Categories: Case Law
The Court of Cassation hasn’t recognized that an accident so called “in itinere” occurred (and has denied the relevant restore) to a worker who used to go to work by motorcycle and not by public means of transport.
