DLP Insights

By 6 July 2019, Italy will have to adopt Directive (EU) 2017/1371 (the “PIF Directive”) on the fight against fraud to the Union’s financial interests and approved on 5 July 2017 by the Parliament and European Council. Upon its adoption, VAT fraud will fall in the list of offences established by Legislative Decree 231/01. According ....

On 10 January 2019, the Council of the national register of chartered accountants (“Ordine dei Commercialisti”), together with the Italian banking association ABI (“Associazione Bancaria Italiana”), the Consiglio Nazionale Forense and Confindustria, published a document titled “Consolidated principles for defining organisational models and the tasks of the supervisory body and the prospects for a review ....

By way of judgment No. 4672 filed on 18 February 2019, the Court of Cassation has once again ruled on the lawfulness of dismissal for elimination of a job position when such position is reinstated a few months after the employer’s termination of the employment relationship. The case refers to an electronics engineer specialised in ....

The grounds of judgment no. 194/2018 – lodged on 9 November – were published in the Official Gazette no. 45 last 14 November 2018. In this judgment, the Constitutional Court ruled that Article 3 (1), Legislative Decree no. 23 of 4 March 2015, is constitutionally illegitimate, limitedly to the words “in the amount equal to ....

The allocation of the burden of proof in appeals against verbal dismissal is once again in the spotlight. In fact, in judgment 3822 of 8 February 2019, the Court of Cassation reiterated, thus confirming its stance on the matter, that the burden is always on the employee to provide evidence (not always straightforward) of a ....