News

The applicability of an exemption regime requires the taxpayer to provide rigorous proof of fulfilment of all factual prerequisites giving rise to compensatory damages. The Court of Cassation, Tax Division, by Order No 8615 of 27 March 2023 returned to examine the complex subject of the taxation regime applicable to the compensation due in connection ....

Protection also extends to shareholders, apprentices, the self-employed, and consultants. Wide-ranging whistleblowing protection. In addition to their current employees and collaborators, private sector companies must also provide protection to employed workers, apprentices, self-employed workers, freelancers and consultants, volunteers and trainees (including unpaid ones), shareholders, those exercising administrative, management, control, supervisory or representative functions (including if ....

The Court of Cassation, in its recent Order No 3361 of 3 February 2023, reiterated its consistent approach concerning the allocation of the burden of proof in anti-discrimination judgments, specifying that the allocation criteria do not follow the ordinary criteria of Article 2729 of the Italian Civil Code, but rather the special ones that establish ....

With Order No 7029, of 9 March 2023, the Italian Court of Cassation, reversing the conclusions reached by the Court of Appeal of Bologna, deemed legitimate since justified by a just cause the dismissal of a worker who, derisorily, had turned against a colleague telling her in dialectal form ‘but why did you get pregnant ....

Poor performance consists of a failure by an employee to fulfil their principal obligation, i.e. to perform their work, and is, according to the majority legal opinion, a subjective justification for dismissal. Recently, the Court of Cassation, Labour Section, in judgment no. 1584 of 19 January ult., reiterated that, in order to legitimately dismiss an ....