With decision dated August 24, 2021, No. 23329, the Supreme Court ruled that the principle of irreducibility of remuneration, set forth by Article 2103 of the Italian Civil Code, also operates in relation to cases in which the employee receives a salary higher than that provided for by the applicable collective bargaining agreement with respect to the tasks actually carried out and remained unchanged even in the manner of their performance, if the relationship is also governe

With decision No. 16719 dated June 14, 2021, the Supreme Court revisited the previous case law position on the matter. By means of the aforesaid decision, the Supreme Court stated that - in the event that the employer executed a transfer of business as a going concern: which was subsequently declared unlawful and refused, without justification, to restore the employment relationship with the transferred employee - the employer is not allowed to deduct from the amounts due to

The Supreme Court recently examined the issue concerning the calculation of the limit of five dismissals over 120 days related to collective dismissals. By judgement dated May 31, 2021, n. 15118, the Supreme Court stated that to evaluate whether or not to activate the collective dismissal procedure, it must not take into account the "intention to proceed with dismissal for objective reasons" set forth by Article 7 of Law no. 604 of 15 July 1966 governing individual dismissals

The process of recognition and execution in Italy of a judgement issued by a Chinese court follows a simplified procedure under the Treaty for Mutual Assistance in Civil Matters signed between Italy and China in 1991. The scope of this procedure, pursuant to Article 1 of the aforementioned Treaty, are judgments in the field of civil law, commercial law, family law and labor law. The application for recognition must be submitted to the Court of Appeal of the district in which

The Single Certification (CU) is a tax document, issued by the employer or client, which certifies the amounts paid in the previous year to its employees and self-employed collaborators. This document has a double function: It allows the Italian tax authorities to carry out cross-checks to verify whether the amount paid by the employer or client is the same as that declared by the employee or self-employed worker. It certifies that the employer or client has paid the tax and