Insights

Comments and tools from De Luca & Partners’ experience

Categories: Practice

The European Agency for Safety and Health at Work (Eu-Osha) intervened last 16 April concerning the “Health & Safety” management in workplaces to handle the emergency caused by the Covid-19 pandemic, by publishing “Covid-19: guidance for the workplace”. This document contains a structured series of guidelines aimed at operating in “non-healthcare” work environments that takes ....

Categories: Practice

INPS, with its circular letter no. 45 of 25 March 2020, provided operating instructions regarding the use of parental leave for the COVID-19 emergency and increase of leaves as per the law no. 104 of 5 February 1992 both included in Decree Law no. 18 of 17 March 2020. Reference normative framework The circular letter ....

Categories: Practice

On 14 March 2020, the Social Partners signed the Protocol for the regulation of measures to combat and contain the spread of the Covid-19 virus in the workplace. The Protocol contains the guidelines for the adoption by companies of security protocols in implementation of the provisions contained in the Prime Ministerial Decree of March 11, ....

Categories: Practice

With Circular No. 1/E of 12 February 2020, the Italian Revenue Agency provided further clarifications regarding the new provisions introduced by article 17-bis of the 2019 Tax Decree (Law No. 157 of 19 December 2019) on procurement contracts. Let us go into the details of the most important clarifications. Subjective sphere The Italian Revenue Agency, ....

Categories: Practice

The alarm generated by the rapid increase of the number of Coronavirus cases in the last few days, especially in Lombardy, has led the Government to implement extraordinary measures in order to limit the chance for the spread of outbreaks by means of Law Decree no. 6 of February 23, 2020 and the relevant implementing ....

Categories: Practice

News regarding the spread of Novel Coronavirus (2019-nCoV) require companies to take measures to prevent the risk of infection as far as possible, since, as it is known. In accordance with the Italian applicable law, the employer: – pursuant to article 2087 of the Italian Civil Code, has the duty to provide all security measures ....

Categories: Practice

On 19 December 2019, the Italian Banking Association – Abi and the trade unions (Fabi, First Cisl, Fisac Cgil, Uilca and Unisin) have signed the Draft Agreement for the renewal of the National Collective Agreement on Credit (the “Draft Agreement“), which expired on 31 December 2018. The Collective Agreement, as renewed, will be valid until ....

Categories: Practice

On 13 January 2020, on the occasion of the Forum of accountants and accounting experts held in Milan, the Italian Tax Authority responded to some doubts closely related to the concrete application of the Tax Decree. First of all, it has been affirmed that employment agencies as governed by Chapter I of Title II of ....