DLP Insights

Article 2, paragraph 156, of the 2010 Financial Bill confirmed for year 2011 the possibility to apply the tax substituting the personal income tax (so called “IRPEF”) and the additional municipal tax in the limit of 10% (introduced by Law n. 126/2008) on those wages linked to productivity, quality, earning capacity or to results concerning the economic trend of the company.

The Court of Cassation, with sentence no. 11250/2010, pointed out that the posting of the disciplinary code has to be considered a basic requirement only for the lawfulness of dismissals exclusively related to violations of directions corresponding to a specific need of the company. At the same time, the Court specified that the posting has ....

The Decree 31 May 2010, No. 78, has been published in the Italian Official Gazette. With this act the government has adopted the financial act for 2011 and 2012 of 24.9 billion Euro.

The Court of Cassation confirmed and specified the principles outlined by case-law on injuries so called “in itinere”.

The labour section of the Court of Cassation stated that the company communication concerning the reduction of the work activity is not enough to trigger temporary lay off of the workforce.