Observatory

Observatory

Court of Rome: applicability of dismissal prohibition to executives

26 March 2021

The Court of Rome, in its 26 February 2021 order, stated that the prohibition of dismissal on financial grounds, introduced by the emergency legislation, applies to executives. Facts of ...

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Observatory

INPS: Clarifications on tax exemption for hiring women

26 March 2021

In circular no. 32 of 22 February 2021, INPS provided the first clarifications on using the contribution exemption, introduced by the 2021 Budget Law, to recruit female workers carried ...

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Observatory

Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)

26 March 2021

The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the special regime’s applicability for repatriated workers under Art. 16 of ...

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Observatory

Smart working: meal vouchers are still exempt (Agendadigitale.eu, 15 March 2021 – Nunzio Lena, Andrea Di Nino)

15 March 2021

The Inland Revenue, in its answer to question no. 123 of 22 February 2021, clarified the tax and social security payment for meal vouchers received by smart working employees. ...

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