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.
De Luca & Partners investit en effet dans l’étude et la diffusion de sujets relevant de sa compétence et collabore à ce titre avec le journal italien Sole 24 Ore et avec les principales revues et publications spécialisées.
The Tax Committee of the Chamber of Deputies answered to an official request specifying that the payments to the member of the board of directors are tax-deductible from the business income if concerning the business itself, aspect to be evaluated each time.
Many legal regulations concerning the collection of social security contributions have been issue in the recent period.
Article 31 of the so called “Labour Attachment”, approved on 29th September 2010 by the Senate, includes significant amendments regarding settlement and arbitration.
The Tax Administration, with memorandum no. 48/2010, provided important and expected clarifications with reference to the recovery of the higher taxes paid by the employees on the amount earned for overtime worked and for night-work.
The Court of Cassation confirmed that the expiration of a fixed-term employment contract could be extended one time only and as an exception.
The Law Decree no. 78/2010, article 30, passed with Law no. 122/2010, has modified the proceedings concerning the cashing of INPS debts – deriving from both declaratory action and contribution not paid – with the abrogation of the rolls system and the introduction of a debit note as writ of execution.
INPS, with memorandum no. 119/10, has indicated the other modality for sending the disease certificates to INPS with the employer certified mail (so called “PEC”), as provided by the Ministerial Decree 26 February 2010.
The Court of Cassation hasn’t recognized that an accident so called “in itinere” occurred (and has denied the relevant restore) to a worker who used to go to work by motorcycle and not by public means of transport.