A company trade union agreement, as a result of a collective redundancy procedure, which grants the indemnity in lieu of notice at a lower figure than that established by the NCLA is lawful

Through the Order No. 16917/2021, the Court of Cassation, Labour Section, has dealt with the matter of the validity of the second-level collective agreement and the waiver, provided for therein, of part of the indemnity in lieu of notice of a group of employees involved in a procedure of collective dismissal.

The new situation of frail employees in the light of Decree-Law n. 105/21

by the entry into force of Decree-Law no. 105/2021, published in the Italian Official Gazette on July 23rd 2021, the state of emergency provided for by Article 26, paragraph 2 bis of Decree-Law no. 18/20 has been extended once again, providing, with retroactive effect  from July 1st 2021 until October 31th 2021 (the date coinciding with the end of the state of emergency, unless further extensions are necessary), the right of frail employees to smart working, provided that the tasks they perform are compatible with this mode.

Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings – Law Decree “Sostegni bis” converted in law in the Official Gazette

The law no. 106 of 23 July 2021, entitled “Conversion into law, with amendments, of the decree-law no. 73, containing urgent measures related to the COVID-19 emergency, for businesses, work, young people, health and local services”, has been published with effect from 25 July 2021.

E-invocing regime between Italy and San Marino

The Ministry of Finance’s Decree dated 21 June 2021 (hereinafter only "the Decree"), defined the rules related to the issuance of e-invoices for the supplies of goods and services carried out with counterparties resident in San Marino.

The proposals of reform of the Italian tax justice pursuant to the report of the intra-ministerial

On June 30th, 2021 the commission for the reform of the Italian tax justice (hereinafter the “Commission”), established on April 14th 2021 with the decree of the Ministry of Justice and Ministry of the Economics and Finance (“MEF”) released the report containing the proposals for a systematic reform of the tax justice (hereinafter “Report”), which represents one of the objectives of the Italian Government within the National Recovery and Resilience Plan. 

Frail employees in the recovery phase from the Covid-19 pandemic

In Note No. 10962 of July 5th, 2021, the Italian National Labour Inspectorate noted that, since there were no provisions for the extension of previous legal provisions, from July 1st, 2021 frail employees who are absent from work due to their condition of "frailty" will see such absence calculated for the purposes of the “protection period” (so-called “comporto”) and can no longer enjoy the right to carry out smart working.

Copyright: Liability of platform operators who give access to copyright-protected content

"As EU law currently stands, operators of online platforms do not themselves make a communication to the public of copyright-protected content illegally posted online by users of those platforms unless those operators contribute, beyond merely making those platforms available, to giving access to such content to the public in breach of copyright" - the opinion of the Court of Justice of the European Union.

“Counter-expatriate” workers: important clarification from the Italian Tax Authority regarding the possible extension of the “impatriate” tax benefit for a further 5 years

The Italian Tax Authority, through an official answer to a tax ruling submitted by a “controesodato” taxpayer, confirmed the possibility to benefit by the favorable tax regime for impatriates under article 16, of Legislative Decree 147/2015 for a further five years, i.e. from the year 2021 to the year 2025.