On December 3, Law no. 162/2021 – the so-called “Code of equal opportunities between men and women” – contains provisions on equal opportunities between men and women in the workplace, with the aim of further strengthening the safeguards already provided for female workers and achieving more effective gender equality in business contexts.
On 30 December 2021, the Court of Cassation, in its Joint Sections, pronounced judgment no. 41994, which resolved the jurisprudential contrast formed on the issue of sureties drawn up according to the ABI scheme, which had already been judged to be contrary to the antitrust competition rules, since it was the result of a restrictive agreement. With the long-awaited ruling, the Court of Appeal has affirmed the principle of law according to which the clauses complying with the standard contract are partially invalid, therefore the guarantee remains in force and valid.
Prepared by Marzio Scaglioni and Giulia Baltimora Starting from the first of January 2022, employers will no longer be able to benefit from the tax concessions provided for the recruitment made in the southern regions, of young workers under the…
2022 Budget Law, new provisions in the VAT, excise and consumption tax field.
In order to facilitate the insertion into the labor market of disadvantaged categories such as disabled workers and the so-called "protected categories" our legislative system provides that employers who employ at least 15 "eligible" workers are obliged to include one or more disabled workers.
With the Ruling dated on 3rd January 2022, no. 1/E, the Italian Tax Authorities provide guidance on the VAT treatment of differentials due in execution of contracts related to derivative financial instruments on commodities on the basis of the change of the electricity price, by amending their previous interpretation.
One of the main news about e-archiving of document is the provision according to which the drafting of the e-archiving manual can no longer be delegated to third parties.
The Legislative Decree n. 230 of December 21, 2021 (effective from 31 December 2021) established, with effect from 1 March 2022, the single and universal allowance so-called “Assegno unico e universale”, the economic benefit aimed at favoring the birth rate, supporting parenthood and promoting employment, especially female.
With Circular Note no. 29 published on 11th January 2022, the Central Management of the National Labor Inspectorate (INL), together with the Ministry of Labor and Social Policies, issued the first operational indications in order to manage the correct fulfillment of the new mandatory communication for the of occasional self-employment activities, introduced by art. 13, legislative decree no. 146/2021 (so-called Tax-Labor Decree, Law no. 215/2021).
As of January 1, 2022, Law 215/2021 converting Decree Law 146/2021 (so-called "Fiscal" Decree) aligned the national legislation on the VAT exemption for the international transport of goods with what was established in the judgment of the Court of Justice of the European Union of June 29, 2017, Case C-288/16.