Insights

As tax subject is concerned, starting from February 1st, 2011, will come in force new higher sanctions applicable in case of: i) judicial settlement, referred to claims filed from the date abovementioned;

Supreme Court – disregarding its previous guideline based on art. 18 Law no. 300/70 – with sentence no. 1244/2011, stated that employer who already dismissed an employee for just cause or justified ground, may communicate to the same employee a second dismissal, provided that the last one is due to different cause or ground.

The sending of the disabled workers form, provided for by the Law no. 68/99, may be executed from 15th to 31st January 2011.

INPS, with memorandum no. 168/2010, specified that the new proceeding concerning contributive credits collection – provided for by the article 30 of the Law Decree no. 78/2010 and in force from 1st January 2011 – doesn’t exclude the “friendly charge notice” (so called “avviso bonario”) which continues to be used by the Institute in order to claim the payment of credit amounts, arising from contributive omissions.

FIAT signed a new agreement with UGL, FIM, UILM, FISMIC and other metalworkers unions on yesterday, 29 December 2010.

The Court of Cassation decided that it is forbidden to modify “in progress” the selection criteria concerning the workers to be suspended for “Cassa Integrazione Guadagni Straordinaria”.

The Senate approved the Law Decree which introduces the so called “quote rosa” in the board of the quoted companies or of the companies controlled by the public administration.

The Court of Busto Arsizio, with sentence no. 528/2010, applied for the first time the provision of Law no. 183/2010 (so called “Collegato Lavoro”) that states, in case of conversion of a fixed-term contract – because of formal and substantial unlawfulness – the sentence of the employer to compensate the employee with “an all-comprehensive indemnity ranging from a minimum of 2,5 to a maximum of 12 monthly wages”.