Welcome to the Studio Arlati Ghislandi Blog

Studio Arlati Ghislandi 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.

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 pay...
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 groundlessnes...
Sep
28
2018
PUBLISHED BY Arlati Ghislandi
TAG:
The preferential tax regime also applies to ‘inpatr...
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 with whic...
Sep
27
2018
PUBLISHED BY Arlati Ghislandi
The agreed change in the notice period is legitimate ...
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 the r...
Sep
26
2018
PUBLISHED BY Arlati Ghislandi
The criterion for determining severance indemnity was...
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 worke...
Sep
24
2018
PUBLISHED BY Arlati Ghislandi
TAG: , LAYOFF
‘Evidenze CIG’ – The new feature of the Casset...
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 throu...
Sep
21
2018
PUBLISHED BY Arlati Ghislandi
Night work – Recent orientation regarding a pregnan...

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 doe...

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

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 – Hypothe...

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

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 individu...

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 payme...

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 activities...
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 a wor...
Sep
12
2018
PUBLISHED BY Arlati Ghislandi
TAG: ,
Processing of personal data in the context of an empl...
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 collection of...
Sep
07
2018
PUBLISHED BY Arlati Ghislandi
TAG: ,
Privacy: Processing of personal data contained in a c...

For the purposes of processing data contained in a curriculum vitae sent spontaneously by a candidate in order to establish an employment relationship, the data controller is required to provide information to the data subject from the first useful contact.

Sep
06
2018
PUBLISHED BY Arlati Ghislandi
TAG: , , PRIVACY
Privacy: Publication of the decree connecting to the ...

The legislative decree adapting the Italian legislation on the processing and free movement of personal data to the provisions of the European General Data Protection Regulation (GDPR) will come into force on 19 September 2018.

Sep
05
2018
PUBLISHED BY Arlati Ghislandi
TAG: ,
Issue of the declaration of immediate availability to...
The citizen of an EU Member State residing in Italy has the right to issue a declaration of immediate availability to work in order to benefit from the services and active policy measures provided for by law when looking for a job, with the requirement of residence having no v...
Sep
04
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Absolute presumption of residence in Italy in case of...

According to well-founded case law, the transfer of the fiscal residence abroad is not relevant when the person concerned has not been removed from the registry of an Italian municipality, after registering in the A.I.R.E.

 

Aug
29
2018
PUBLISHED BY Arlati Ghislandi
Leave according to Law 104 and extraordinary leave: s...
With message no. 3114 of 7 August 2018, INPS provided some clarifications on the use of leave provided for in the event of persons with a serious disability (pursuant to art. 33, paragraphs 3 and 6 of law no. 104/92) and of extraordinary leave (pursuant to art. 42, paragraph 5...
Aug
27
2018
PUBLISHED BY Arlati Ghislandi
TAG:
Occasional work for stewards: online from 6 September
From 6 September 2018, pursuant to law no. 91/1981, sports companies will be able to manage occasional services for surveillance staff in stadiums using electronic methods. This was announced by INPS with Message no. 3193 of 24 August 2018, which provided an indication of the...
Aug
23
2018
PUBLISHED BY Arlati Ghislandi
TAG: PENSION
Print workers: INPS instructions on early retirement

With Circular no. 89 of 1 August 2018, INPS provided clarifications on the early retirement of employees of publishing companies and magazine printing companies, in the light of the amendments introduced by article 1, paragraph 154 of law no. 205 of 27 December 2017.

Aug
22
2018
PUBLISHED BY Arlati Ghislandi
TAG:
New occasional and operational services of the INPS p...

With notification of 21 Agosto 2018 published on the website, INPS announced the activation of the IT platform for occasional services that will gradually be implemented to ensure compliance with the regulations.