Durc (tax and wage compliance certificate)| Studio Legale Menichetti

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With the ruling 33/2013 of 11th December 2013, the Ministry of Labour provides clarification with regard to the correct interpretation of D. M. October 24, 2007 on the "methods of issuing, the analytical contents of the tax and wage compliance certificate".

Following the request made by the National Council of Labour Consultants on the correct identification of the reference time frame for non-release of the DURC in the presence of the impediment causes indicated in Table A of the D.M. October 24th, 2007, the Ministry of Labour, recalling the art. 9 of the Decree, first of all argues that the "violation by the employer of the penal and administrative provisions concerning the protection of working conditions, ascertained by definitive administrative or jurisdictional measures, is an impediment to the issuing of the DURC for the periods indicated, with references to each violation provided for in the same annex. To this end there is no indication of any subsequent substitution of the author of the offense."

In the presence of definitively ascertained violations, the company cannot obtain the DURC useful for the enjoyment of regulatory and contributory benefits for a specific period, equal to 24 months.

The starting date of these periods starts from the moment in which the offenses are definitively ascertained with judgments passed in the final judgment or with orders for injunction.

Ministry of Labour, intervention 33/2013

Ruota il dispositivo!