Comments and tools from De Luca & Partners’ experience
Categories: Do you know that
The “Shared protocol for updating measures to combat and contain the spread of the SARS-CoV-2/COVID-19 virus in work environments” was signed on 6 April 2021. It requires workers who remained positive after 21 days of the appearance of COVID-19 symptoms to be readmitted to work only after receiving a negative molecular swab or antigenic swab ....
Categories: Practice
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 ....
Categories: Publications
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 ....
Categories: Publications
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 ....
Categories: Case Law
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 ....