Welcome to ArlatiGhislandi Blog

ArlatiGhislandi is a firm operating in the field of labour and tax law, providing multi-level services ranging from strategic and management consultation to the management of operational aspects, such as payroll processing, time management, and corporate accounting.

This blog aims at promoting discussion and interpreting the latest changes in the tax and labour laws through a modern, immediate and effective communication system.

Jul
31
2019
PUBLISHED BY Arlati Ghislandi
Foreign companies in Italy: tax substitutes only ...

Foreign companies, without a permanent establishment in Italy, are not required to apply IRPEF income tax withholdings on sums paid to their employees.
This was recently clarified in the answer to a request for clarification submitted by a Spanish Company active in ...

Mar
27
2019
PUBLISHED BY Arlati Ghislandi
TAG: ,
Legitimacy of dismissal for gravely illicit behavi...

The employee’s dismissal for gravely illicit behavior outside of the workplace, serious enough to justify disciplinary termination of employment, is lawful, since said behavior is reflected – perhaps potentially, but objectively – on the employment rela...

Mar
26
2019
PUBLISHED BY Arlati Ghislandi
TAG: ,
Unlawful fruition of paid leaves for the assistanc...

The dismissal of an employee who, while taking leaves for assisting a disabled parent, devoted himself to other activities. Specifically, the employee’s privacy is not violated if proof of unlawful fruition of these leaves is gathered by a detective agency.

Feb
15
2019
PUBLISHED BY Arlati Ghislandi
TAG: ,
Extension and improvement of mandatory leave for e...

INPS clarifies that the mandatory leave to be taken within 5 months from childbirth is applicable also to the adoptive or foster father; previously active instructions and procedures are otherwise confirmed, also for the optional leave of the father.

Jan
23
2019
PUBLISHED BY Arlati Ghislandi
TAG:
Tax relief for incoming employees (“impatriati”) –...

Concerning tax relief for incoming employees (“impatriati”), Agenzia delle Entrate provided clarifications on i) transfer of residency to Italy by the “impatriate” employee and ii) the requisite of residency in another State duri...

Jan
14
2019
PUBLISHED BY Arlati Ghislandi
TAG: ,
New priorities in agile work (“smart working”)

Budget Law introduced an obligation of granting priority, in the application of “smart working” agreements, to mothers – for up to 3 years following the end of mandatory maternity leave – and for parents of severely disabled children.

Dec
05
2018
PUBLISHED BY Arlati Ghislandi
TAG: , , sickness
Request of vacation during mandatory workplace con...

Prevalent case law requires the employer to properly justify the refusal to grant vacation to an employee absent due to illness, when said request aims to avoid exceeding workplace conservation period and a possible ensuing dismissal.

Dec
03
2018
PUBLISHED BY Arlati Ghislandi
Invalidity of resignation submitted under serious ...

Resignation submitted by an employee under serious mental bewilderment, even when this doesn’t imply total deprivation of mental faculties but just of the full awareness of the action and its consequences, are not deemed valid.

Oct
16
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Workers relocating to Italy (so-called “lavoratori...

A recent resolution of the Italian Revenue Office specified that that the special tax regime applies to ‘impatriato’ workers (i.e. workers who have returned home) who have worked abroad for at least 24 months, and have been living abroad for at least two tax periods.

Oct
01
2018
PUBLISHED BY Arlati Ghislandi
TAG: , reimburse, TFR
Presumption of the retributive nature of repeated ...

The retributive nature of a refund or indemnity paid to the employee must be presumed to be of a retributive nature, despite the fact that the circumstances justifying its payment no longer exist, unless the employer proves the occurrence of an error or the legal groundl...

Sep
28
2018
PUBLISHED BY Arlati Ghislandi
TAG:
The preferential tax regime also applies to ‘inpat...

The Italian Revenue Agency has specified that the preferential tax regime also applies to ‘inpatriate’ employees who establish an employment relationship with an Italian company belonging to the same multinational group of companies as the foreign company wit...

Sep
27
2018
PUBLISHED BY Arlati Ghislandi
The agreed change in the notice period is legitima...

With sentence no. 19080 of 18 July 2018, the Court of Cassation confirmed its consolidated orientation according to which the parties can establish by mutual agreement a different duration of the notice period with respect to the legal duration or the period set forth in...

Sep
26
2018
PUBLISHED BY Arlati Ghislandi
The criterion for determining severance indemnity ...

With press release of 26 September 2018, the Press Office of the Constitutional Court announced that article 3, paragraph 1 of Leg. Decree no. 23 of 4 March 2015, has been declared unlawful in the part where it determines ‘in a rigid manner the indemnity payable to...

Sep
24
2018
PUBLISHED BY Arlati Ghislandi
TAG: , LAYOFF
‘Evidenze CIG’ – The new feature of the Cassetto ...

With its own message, INPS illustrated the functioning of ‘Evidenze CIG’ (Evidences for Wage Guarantee Fund), the new feature present in the “Cassetto Previdenziale Aziende” that allows monitoring the adjustments made to CIG authorisations managed...

Sep
21
2018
PUBLISHED BY Arlati Ghislandi
Night work – Recent orientation regarding a pregna...

A recent sentence of the European Court of Justice decreed the right of a pregnant worker, workers who have recently given birth or workers who are breastfeeding to abstain for health and safety reasons from shift work carried out, even partially at night.

Sep
20
2018
PUBLISHED BY Arlati Ghislandi
The mere reference to a staff reduction procedure ...

It is unlawful to fire a manager whose reasons were merely traced back by the employer to the opening of a staff reduction procedure.

Sep
19
2018
PUBLISHED BY Arlati Ghislandi
TAG: , sickness
Dismissal for exceeding the ‘protected’ period

The act of dismissal for exceeding the protected period (i.e. period of time during which a sick worker cannot be dismissed) does not necessarily have to contain a complete and detailed description of each period of absence of the worker due to illness, but must still co...

Sep
18
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Disciplinary dismissal ordered after the term esta...

The disciplinary dismissal ordered after the term established by the contractual rules is illegitimate due to the inexistence of the disputed fact, and involves application of the regime of real protection (reintegration of worker in the workplace and payment of compensation).

Sep
17
2018
PUBLISHED BY Arlati Ghislandi
TAG: , HIRING
Documents requested at the time of hiring – Hypoth...

A employer’s decision not to hire a worker in the light of his refusal to produce a certificate of pending charges, which is not expressly provided for in the contract, has no legal basis.

Sep
17
2018
PUBLISHED BY Arlati Ghislandi
TAG: ,
Mandatory nature of the joint liability regulation...

The regulations of the collective labour agreement that derogate from the regime of joint liability for contractors (and subcontractors) can only be applied with regard to credits accrued by employees up to 16 March 2017. From 17 March 2017, the principle of joint liabil...

Sep
14
2018
PUBLISHED BY Arlati Ghislandi
TAG: , MATERNITY
Right of a working father to benefit from daily re...

A recent ruling by the Court of Cassation recognises the right of an employed father to benefit from daily rest periods at the same time that a self-employed mother receives maternity pay due to her for the three months following the birth of a child.

Sep
14
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Specificity of the requirements deduced in a indiv...

Employers must give detailed and precise reasons for termination of the individual employment contract. Furthermore, the worker hired on a fixed-term basis must be employed exclusively for the specific reason indicated and closely related to it.

Sep
13
2018
PUBLISHED BY Arlati Ghislandi
TAG: , PAY PACKET
The signing of a pay slip does not prove actual pa...

The signing of a pay slip by the worker at the time of its receipt does not imply, unequivocally, the effective payment of the salary to the extent indicated in the statement delivered. It is therefore admissible to ascertain that the signing is not considered a receipt.

Sep
12
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Limits on the performance of investigative activit...

A recent ruling of the Court of Cassation reaffirmed the firm principle of law according to which the control activity carried out by the employer through particular sworn guards or an investigative agency can in no case concern either the fulfilment or non-fulfilment of...

Sep
12
2018
PUBLISHED BY Arlati Ghislandi
TAG: ,
Processing of personal data in the context of an e...

The legislative decree connecting the national legislation to the privacy rules laid down by the GDPR has expressly extended the guarantees already set up for telework to agile work, and has also strengthened the system of workers’ protection at the time of collect...