DLP Insights

The Italian Revenue Agency, with memorandum No. 3/2012, clarified that also the coordinated and continuous collaborators, including the governing directors of company, are entitled to benefit from the system of separate taxation on the compensation received in connection with the termination of collaboration, up to the limit of one million Euros.

Court of Cassation, with sentence no. 1411 of January 31, 2012, restated that, in the case an employee obtains the conversion of a fixed term employment contract into an open-ended one, he/she is not entitled anymore to receive an amount by way of damages equal to the wages he/she should have received in the period included between the termination of the relationship and the sentence.

On February 24th, 2012, the Council of Ministers approved a Legislative Decree which identifies three cases in which the supplied work without stating the relevant reason is allowed.

Court of Cassation, with sentence no. 2419/2012, stated that employer who has intention to exercise of the contributive exemption on kilometers reimbursements to the employee is not obliged to give an analytical proof throughout a monthly sheet or other similar document.

INAIL, with note No. 1100/2012, specified that the facilitated system introduced by the Legislative Decree No. 167/2011 (so called “Consolidated Act on Apprenticeship”) for the hiring of employees enrolled in the lists of mobility with apprenticeship is not applicable to the insurance rates, but only for social security contribution purposes.