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Termination of employment on justified objective grounds and usage of temporary work or fixed-term employment contracts
Corte di Cassazione, 25 July 2018, no. 19731
Corte
di Cassazione, with judgement no. 19731 of 25 July 2018, pronounces
upon the legitimacy of termination of employment, on justified
objective grounds, following an internal reorganization. Said
reorganization involved the usage of seasonal workers in lieu of the
terminated employee.
The Court deemed termination legitimate since the employer didn’t
proceed to the new hire of permanent employees and actually reorganized
its structure, hiring seasonal workers for certain periods of intense
activity.
Collective dismissals and family burden criteria
Corte di Cassazione, no. 20464 of 2 August 2018
Corte
di Cassazione, with judgement no. 20464 of 2 August 2018, pronounced
upon the application of the criteria of family burdens in a collective
dismissal procedure.
The audit of family burdens cannot simply consider the number of
subjects in the family, but must also consider the employee’s
actual economic conditions, especially if the company has knowledge of
this.
Specifically, an employee was reinstated when the judge determined
that, despite having “only” 2 dependent (at 50%) children,
his situation as a whole was worse than that of other employees.
Injury and obligation to restore non-asset damage, uncovered by INAIL
Corte di Cassazione, no. 20392 of 1 August 2018
Corte
di Cassazione, with judgement no. 20392 of 1 August 2018, pronounced
upon the employer’s obligation to pay the employee, victim of a
work-related injury, compensation for damage uncovered by INAIL.
The judge may ascertain damages uncovered by INAIL insurance and
connected with the injury, therefore legitimately sentencing the
employer to pay compensation according to normal civil liability
procedures.
Tax bills: conservation of documents for procedural purposes
Reggio Emilia Provincial Tax Commission, 30 July 2018, no. 143
The
provincial tax commission of Reggio Emilia, with judgement no. 143 of
30 July 2018, pronounces upon the obligation, for the enforcing agency,
to keep the tax bill or its copy, including proof of notification, for
more than the normal 5-year period required for the conservation of
administrative documents.
The commission confirms the existence of this obligation, while
highlighting the needs inherent to judicial disputes. In said case,
general regulations on the satisfaction of the burden of proof find
full application and the enforcing agent will still be held, regardless
of the 5-year mandatory conservation period, to provide proof of
notification.
Income generated in France and obligation to declare it in Italy
Corte di Cassazione, order no. 20291 of 31 July 2018
Corte
di Cassazione, with order no. 20291 of 31 July 2018, pronounces on the
obligation to declare, in Italy, income generated and made subject to
taxation in France, in application of the agreement against double
taxation.
The Court ruled that income earned in France, as an executive of a
French company, clearly taxed in France, must also be declared in
Italy. The application of IRPEF and local additional national taxes, in
case of lack of match in the employee’s tax declaration, is
therefore legitimate.
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