Insights

Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, ....

With its circular No. 3 of 1 February 2016, the Ministry of Labour and Social Policies has given its own inspectors the first operational instructions on the new rules on freelance work coordinated by an employer, as per Legislative Decree No. 81/2015. In particular, the Ministry has dwelled upon the so-called heter-organisation issue, by considering ....

As regards the employment targeted at the disabled, Legislative Decree No. 151/2015 has introduced some new developments on the so-called ‘reserve quota’, partial exemptions, mandatory hiring procedures, automatic compensation for public employers and implementation of the so-called ‘Targeted employment database‘. Therefore, in order to enable the adjustment of the IT systems and ensure a full ....

By replying to questioning No. 7/2016 raised by Confindustria, the Ministry of Labour provides clarification on the right to priority and on contributory exemption. In particular, the Ministry of Labour was requested whether the employer may benefit from the contributory exemption under article 1, paragraph 118, of Law No. 190/2014, for the purposes of hiring ....

In the context of the Fornero labour proceeding, the exception to the statute of limitations to challenge a dismissal can be submitted even only during the objection phase and not in the previous challenge one.

With its judgment no. 1595 of 28 January 2016 the Labour Section of the Cassation Court, returned to ruleon the existence of just cause for dismissal of a employee who had..

In its judgment No. 61496, handed down on 12 January 2016, the European Court of Human Rights considered the dismissal served on an employee who, during working hours, had sent messages to own relatives from the email account given to him for doing his work, thus infringing the internal rules prohibiting the use for private ....

The long-awaited Decree of the Ministry of Labour and Social Policies of 15 December 2015 on the ways of communicating dismissals and any termination of the employment by mutual consent was published in Official Gazette No. 7 of 11 January 2016. The new procedure, as expressly provided for under article 26, paragraph 8, of Legislative ....