The simplified procedure for the use of smart working can no longer be used after July 31, 2020.
Article 4, Legislative Decree no. 23/2015, was deemed unconstitutional in the part in which, with reference to the determination of the compensation to be paid to the employee in the event of a dismissal which is unlawful due to formal or procedural reasons, it provides that it must be "equal to one month's salary of the last reference salary for the calculation of the severance pay for each year of service".
The National Labour Inspectorate specified in its note no. 298 of 24 June 2020 that the suspension of dismissal, provided for - until 17 August 2020 - by Articles 46 and 103 of Legislative Decree no. 18/2020 and Article 80 of Legislative Decree no. 34/2020, also includes dismissals due to supervening unfitness for the job.
A decree-law introducing additional urgent measures regarding wage integration treatment has been approved.
The provisions set forth under The Basilicata Regional Law no. 4 of 13 March 2019 which have been declared unconstitutional are the following: articles 9 and 10, article 12 and article 13, paragraph 3.
Emergency COVID-19: handbook for the employment relationships management. Legal framework updated to the Decree Law no. 34 of May 19, 2020 (so-called “DecretoRilancio”)
Legislative decree no. 49/2020 transposing the European Directive which extends the field of application of mutual agreement procedure,
The “Rilancio Decree” provides for the strengthening of the existing tax measures for interventions aimed at energy saving and anti-seismic adjustment.
This article is intended to provide an overview of the current measures taken in connection with the spread of the coronavirus, particularly in tax law.
Introduced on January 1st, 2017, the PIR is an individual long-term investment plan that grants to Italian retail investors the tax-exemption on capital gains and financial incomes (usually subject to 26% tax rate)