DLP Insights

Court of Cassation stated that – unlike its previous case-law as well as the one of the Constitutional Court – principles of the legal order represent the guidelines in the interpretation of the taxation law, while principles of the so called “Statute of the contributor” (Law no. 212/2000), though they give execution to principles mentioned above, do not have superior value than ordinary laws.

The Chapter “Disease” of the renewal of the Tertiary Sector National Collective Agreement - finally signed on April 6, 2011, with separate signature (FILCAMS-CGIL, in fact, did not sign the agreement) - provides that "the employers could make use the option of directly paying, instead of INPS, the disease emolument with amount and procedures provided for by the relevant Article, with consequent exoneration from the payment of the related contribution to INPS”.

Court of Cassation focuses on the so called “Collegato Lavoro” and, in particular, on Article 32, paragraphs 5, 6 and 7, which set damages in a range included between a minimum of 2,5 to a maximum of 12 monthly wage calculated on the last global remuneration in favour of employees, in case of transformation of the fixed-term employment contract.

INPS, with message no. 9042/2011, clarified that the termination of pregnancy which occurs from the 180th day, calculated from the beginning of gestation, has to be considered childbirth.

Court of Cassation – criminal section, with sentence filed on April 12, 2001, stated that, concerning administrative liability of corporate bodies, the Company is liable even if the profit of the crime has been gained in a date before that Legislative Decree no. 231/01 becomes effective.