DLP Insights

Comments and tools from De Luca & Partners’ experience

Categories: Publications

The so called “Decreto Rilancio” provides with also rules relating to health and safety at work. First of all, to facilitate the phase of the business continuity and restart, Decreto Rilancio establish two tax credits in favor of the employer that carries out intervention in order to prevent the contagion and to limit the risk ....

Categories: Publications

The fragmented regulatory framework is creating long delays and difficulties for multi-localized companies in accessing the derogated social shock absorbers (in Italian “Cassa integrazione Guadagni in deroga”, CIGD). The regulatory framework imposes on these companies conditions that are incomprehensibly more restrictive and procedures more complex for access to social shock absorbers than, for example, for ....

Categories: Publications

The provision included in article 42, paragraph 2, of the “Cura Italia” Decree (Legislative Decree No. 18/2020) states that the Coronavirus infection contracted in the workplace is treated as an accident at work. This qualification opens the way to profiles of relevance, in term of responsibility, of the conduct attributable to the employer for non-compliance ....

Categories: Publications

D.L. 23/2020 was published in the Official Gazette on 8 April. It contains credit and tax support measures for Italian companies (“Liquidity Decree”). The measures include government guarantees on loans from banks where companies have signed loan agreements. The guarantee is provided by a company 100% controlled by the Ministry of Economy and Finance (“SACE ....

Categories: Publications

The tools used by the remote worker (e.g. laptops and smartphones) to perform their work allow a constant and continuous availability and connection, not only potential but in fact, constant and continuous. And this would risk to compromise the balance between professional and private life which is one of the requirements of remote work. The ....