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Observatory

Support Decree: the news on wage subsidies

29 March 2021

On the 23rd March the so called “Support Decree” entered in force and introduced additional measures to support businesses ...

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Observatory

Court of Rome: applicability of dismissal prohibition to executives

26 March 2021

The Court of Rome, in its 26 February 2021 order, stated that the prohibition of dismissal on financial grounds, ...

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Observatory

INPS: Clarifications on tax exemption for hiring women

26 March 2021

In circular no. 32 of 22 February 2021, INPS provided the first clarifications on using the contribution exemption, introduced ...

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Observatory

Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)

26 March 2021

The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the ...

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Observatory

Smart working: meal vouchers are still exempt (Agendadigitale.eu, 15 March 2021 – Nunzio Lena, Andrea Di Nino)

15 March 2021

The Inland Revenue, in its answer to question no. 123 of 22 February 2021, clarified the tax and social ...

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Observatory

Internal company selection procedures binding for the employer (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, February 2021)

19 February 2021

The Supreme Court of Cassation, by Order no. 28141 of 14 December 2020, stated that a selection procedure used ...

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