DLP Insights

Court of Cassation, with sentence no. 6625/2011, stated that the burden of proof regarding the possibility to assign the dismissing employee to duties equivalent or similar to those assigned before, is charged on the employer. Even though it has not to be understood in a strict way, this burden shall not be fulfilled solely with the proof of the proposal to the employee to carry out a self-employment activity, without any real guarantee related to job flow and compensation, in particular if worthier chances have been proposed to other employees.

Court of Cassation, with sentence no. 6102/2011, specified that - with reference to tax claims filed by the tax authority - should the claim not be delivered to the tax contributor, the claim has to be notified through the posting up of the deliver notice to the local register, being not necessary a further registered letter.

The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents.

The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction of the bureaucracy burden, found an initial response in the over 20 measures introduced in the so called “Decreto Sviluppo” passed by the Government in May 5, 2011.