Sharing and Gig Economy – EU aims to enhance the cooperation and the Automatic Exchange of Information

In the international framework of the automatic exchange of information, the major update introduced by DAC7 refers to online platform operators that should report information to the relevant Member State’s Tax Administration on those business players which use their platforms to sell their goods and provide their services to final users.

The new superbonus of 110%: update after the conversion into law of the Relaunch Decree

this Newsalert gives an updated overview of the superbonus at 110% for energy efficiency and anti-seismic interventions. It should be noted that this contribution replaces the document published on 8 June 2020 available at the following link: https://blog.pwc-tls.it/en/2020/06/08/rilancio-decree-new-superbonus-of-110-the-news-at-a-glance/.

The system of increasing protection for dismissals with formal or procedural vices has been declared unconstitutional

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".