Le Centre d’étude de De Luca & Partners gère et coordonne les activités de recherche, de formation (interne et externe) et les activités éditoriales en matière de droit du travail, de protection des données personnelles et de responsabilité administrative des personnes morales.
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Court of Cassation, with the sentence no. 20845/2011, stated that financial straits of the employer may not justify the missed payment of the social security deductions anyhow.
INPS, with message no. 11240/2011, communicated that the “procedural” verifications are initiated in order to exclude the sending of the so called “avvisi di addebito” – provided with a value of execution document since January 1, 2011, under Article 30 of Law by Decree no. 78/2010 (converted with Law no. 122/2010) – when payments have been already made.
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.
The provisions issued with Memorandum no. 4/2011 by the Presidency of the Council of Ministers and by the Ministry of Labour, besides harmonizing the procedures between the public sector and the private one, fixed the deadline on June 17, 2011 for the definitive switchover to the data processing system (so called “Sac”) for the online health certificates sending.
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.
The novelties which will be introduced by the Consolidated act on the apprenticeship, which is under consideration by the experts of the Ministry of Labour, are certainly important.
Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents.
The set of tax simplifications proposed by the Italian Revenue Agency director, Mr. Attilio Befera, in order to meet the needs of companies and professionals for the reduction of the bureaucracy burden, found an initial response in the over 20 measures introduced in the so called “Decreto Sviluppo” passed by the Government in May 5, 2011.