Insights

Court of Cassation, with sentence no. 6102/11, has stated that if the contributor is untraceable, the notification of tax assessment is correctly executed with the posting of the communication on the local notice board.

Confindustria and Cgil, Cisl and Uil – according to the agreement dated March 8th on the guidelines that can be applied at a local level by companies enrolled in Confindustria – are setting local agreements which are the assumption for the enforcement of the favourable taxation equal to 10% on wage elements linked to competitiveness and productivity.

On March 8, 2011, Confindustria, Cgil, Cisl and Uil signed, as implementation of memorandum no. 3 of Ministry of Labor and Italian Revenue Agency, the basic text of the guidelines necessary for the second level union agreements (territorial or company ones) on which the tax reduced rate equal to 10%, applicable to the parts of the salary connected with productivity increases, depends.

The Ministry of Labour, answering to the consulting no. 12/2011, has clarified that, in case of a free-lance contract on project basis stipulated with a self-employee who is not resident, the parties may agree in order that the payment of contributions be realized by the collaborator and not by the contractor.

The Ministry of Labor, with questioning no. 8/2011, clarified the effects deriving from part-time employment contracts entered into overcoming the limit established by the collective bargaining, providing that the violation of such limit causes the irregularity of the company and the consequent failed issue of the document regarding the contributive regularity (so called “DURC”).

On February 26, the trade unions Confcommercio, Fisascat-Cisl and Uiltucs-Uil signed a draft of separate agreement for the renewal of National Collective Bargaining Agreement for the Commercial sector, with effects - for some specific provisions and for the economic part – starting from January 1 2011 until 31 December 2013.

Court of Cassation, with sentence no. 4272/2011, states that in order to obtain the declaration of nullity of a claim due to the lack of specification of the claim object or to the lack of specification of facts and de jure reasons, the precise individuation of the plaintiff’s claim through the assess of the claim, which is carried out by the judge, has to be impossible so that the defendant would not be able to perform an adequate defense.

The Law Decree so called “Milleproroghe” is effective.