DLP Insights

With resolution no. 27 of 15 April 2021, the Inland Revenue has set the tax codes “1860” and “1861” for payment of amounts to benefit from the special favourable regime for repatriated,  workers. The regime has been extended for additional five years. Workers may opt for this regime by paying ten or five per cent ....

In a decree dated 28 March 2021, The Court of Milan recognised anti-union conduct under art. 28 of Italian Law no. 300/1970 at a company where a video message was circulated by its Chairman of the Board of Directors, which invited staff to join a trade union and enter into a collective industry agreement.The fact ....

Six years ago, on 7 March 2015, the Jobs Act came into force, providing innovative protection if there is an unlawful dismissal for new employees under permanent contracts. At the time, this measure was considered revolutionary for the principles governing the existing protections. It intended to regulate the consequences of unlawful dismissal automatically and based ....

The Cassation Court, in ruling no. 8809 of 4 March 2021, confirmed that an invoice bearing the performance of a provision of services for a contract which, de facto, conceals agency temporary employment, constitutes a document for inexistent transactions and amounts to the tax crime of false invoicing. Facts of the case The event was ....

The Court of Mantua, in its ruling no. 112, filed on 11 November 2020, declared the absolute nullity of dismissal for justified objective reason with consequent applicability of reinstatement in the job that was notified in violation of the express ban introduced by the law decrees enacted to face the pandemic emergency from Covid-19. Facts ....