DLP Insights

The Court of Cassation, with sentence no. 13240 of May 28, 2013, clarified that the partner of a general partnership is liable for the missed payment of unpaid social security contributions by the company. In the general partnerships all partners are jointly liable without limits for corporate obligations.

Constitutional Court, with sentence no. 107 of May 22, 2013, stated that, in case of fixed term contract for replacement reasons, the employee name must be specified in writing. Nevertheless, for companies with a complex organization, is enough to make reference to employees who are absent in a specific company function.

The National Work Accident Insurance Institute (so called “INAIL”), with note no. 27/2013, confirmed the extension of the reductions introduced by the “stability” Law 2012 even to INAIL contributions for the contracts with trainees entered into from January 1, 2012 up to December 31, 2016.

The Supreme Court, IV criminal section, with sentence no. 21628 of May 20, 2013, confirmed that, regarding security in the work place, the liability for the injury at work is charged on the members of the Board of Directors, unless, throughout a deliberation, the guarantee position is assigned to just one of the directors.

The intervention put in place by the Government for refinancing the Special Redundancy Fund (so called “Cassa Integrazione Guadagni in deroga”) does not affect the resources available for the tax reduction of productivity incomes in the year 2013; it affects, however, the fund for the tax reliefs concerning the social security contributions of productivity agreements which will have to be implemented and regulated by decree of the Ministry of Labour.