Commentaires et outils issus de l’expérience de De Luca & Partners
Catégories: Legislation
Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, ....
Catégories: Practice
As regards the employment targeted at the disabled, Legislative Decree No. 151/2015 has introduced some new developments on the so-called ‘reserve quota’, partial exemptions, mandatory hiring procedures, automatic compensation for public employers and implementation of the so-called ‘Targeted employment database‘. Therefore, in order to enable the adjustment of the IT systems and ensure a full ....
Catégories: Practice
With its circular No. 3 of 1 February 2016, the Ministry of Labour and Social Policies has given its own inspectors the first operational instructions on the new rules on freelance work coordinated by an employer, as per Legislative Decree No. 81/2015. In particular, the Ministry has dwelled upon the so-called heter-organisation issue, by considering ....
Catégories: Practice
By replying to questioning No. 7/2016 raised by Confindustria, the Ministry of Labour provides clarification on the right to priority and on contributory exemption. In particular, the Ministry of Labour was requested whether the employer may benefit from the contributory exemption under article 1, paragraph 118, of Law No. 190/2014, for the purposes of hiring ....
Catégories: Case Law
La Cour de cassation, dans son arrêt no 2734 du 11 février 2016, s’est prononcée sur la possibilité d’appliquer le délai de forclusion de 60 jours aux contrats de travail temporaire. Il s’agit d’une question longuement débattue depuis l’introduction de l’article 32 de la loi no 183/2010 (appelée « Collegato Lavoro ») dans la doctrine et dans ....
