OnFocus News 23 May 2019, no. 24
The EU Court of Justice has recently expressed the position – immediately binding for Courts of member states – according to which the worker’s essential rights on work hours and protection of health and safety on workplaces may find adequate protection on condition that the employer sets up an objective, reliable and accessible time and attendance system.
Reimbursement request for social contribution paid in excess of maximum taxable amount – limitation period
OnFocus News 16 May 2019, n. 23
In order to define different solutions applied by local offices on the limitation period to be applied on social contribution paid in excess of maximum taxable amount, INPS specified that reimbursement requests are subject to a 10-year limitation period.
OnFocus News 13 May 2019, n. 22
In view of the upcoming elections of 26th May 2019, the circular message offers a recap of applicable regulations on electoral leaves, granted to employees required to be absent from work for the management of scrutiny procedures.
New incentives for the return in Italy of teachers and researchers resident abroad
OnFocus News 10 May 2019, n. 21
The “Growth Decree” changed applicable regulations on the special taxation granted to teachers or researchers who move their fiscal residency to Italy, effective from the tax period after the one applicable on May 1st, 2019, vastly extending its range of application.
New taxation regulations for “impatriates”
OnFocus News 2 May 2019, n. 20
The “Growth Decree” determines the introduction (from the tax period after the current one) of a new – and simplified – taxation system aimed at promoting the return to Italy of employees resident abroad and applicable, as long as specific conditions are met, for the tax period ongoing upon the transfer of residency to Italy and for the nine ensuing tax periods.
