ARCHIVE
October 2018
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...