Comments and tools from De Luca & Partners’ experience
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.
Categories: Legislation
Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration.
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.
