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Observatory

Tax decree: changes in the field of health and safety in the workplace

22 November 2021

Decree Law no. 146/2021 ( “Tax Decree”) introduced several changes regarding health and safety in the workplace. The legislator ...

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Observatory

Inland Revenue: reimbursements and dematerialisation of the expenses claims

22 November 2021

With its answer to question no. 740/2021, the Inland Revenue has provided clarifications on the dematerialisation of expenses claims ...

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Observatory

The favourable tax regime for repatriated workers does not require the employer to be Italian

22 October 2021

With its answer to question no. 596/2021, the Inland Revenue has expressed its opinion on the recognition of the ...

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Observatory

Fixed-term contracts: National Labour Inspectorate – INL’s operating instructions on the new reasons

22 October 2021

With its note no. 1363 of 14 September 2021, the National Labour Inspectorate (“INL“) has provided operating instructions on ...

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Observatory

Typical subordination in a journalistic employment relationship: the Court of Cassation opinion (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, September 2021)

22 October 2021

The Court of Cassation, in ruling no. 21793 of 29 July 2021, stated that self-employed but continuous journalistic activity ...

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