Case Law

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.

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

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.

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.