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Coronavirus and outsourcer work

Collective agreements to ensure continuity in employment and payAmong the interventions taken in Italy in order to deal with the Coronavirus emergency, it should be pointed out the agreement signed on March 6, 2020 between Assolavoro (National Association of Labour Agencies) and trade unions Nidil Cgil, Felsa Cisl, UilTemp, in order to ensure the continuity […]

Collective dismissal of managers

The rigorous procedure governing collective redundancies has also been extended to managers pursuant to Law 161/2014, which has inserted paragraph 1-quinquies to art. 24 of Law 223/1991.The change was imposed following a sentence of the Court of Justice of the European Union (case C-596/12), which, in fulfilment of the obligations deriving from Directive no. 98/59, […]

A systematic aid plan against coronavirus, although not yet definitive

After having been announced by the Premier Conte at the end of the meeting of the Council of Ministers on Monday, March 16, finally was published in the Official Gazette n. 70 of 17.03.2020 the D.L. n. 18 of 2020, already known as the decree “Cura Italia””.This regulatory apparatus – which in part incorporates, extending […]

Reintegration is an exception. Compensation protection is the rule

The position of the Supreme Court on article 18, as revised by the Fornero lawThe Supreme Court of Cassation, with the recent ruling number 1891 of 28th January 2020, reiterated its position according to which the assessment of non-proportionality of the disciplinary dismissal with respect to the disputed and ascertained fact may involve the reintegration […]

Brief fiscal considerations on the “€œCura Italia”€ Decree

The DL 18/2020 provided various measures of economic support and has also intervened on the deadlines and tax obligationsDEPOSITS (ART. 61). For taxpayers who earned revenues and compensation of up to €2 million in 2019, payments due from 8 March to 31 March are suspended. The payments affected by the suspension are those of VAT, […]

Contracting: the control of the client over the contracting company cannot only be formal.

The recent circular of the Revenue Agency on the new rules on withholding taxes on contracting and subcontractingThe Revenue Agency, with circular no. 1/E of 12th February 2020, provided important clarifications regarding the new rules on withholding taxes in contracting and subcontracting, as introduced by art. 4 of Legislative Decree 124/2019 (with the new wording […]