Giovannelli e Associati advised IDeA Agro on the investment in Agro Gold
25/01/2021
HOT TAX TOPICS – Emanate le disposizioni attuative per gli investimenti agevolati in start-up innovative e PMI innovative
19/02/2021
With ruling n. 4633, 3rd December 2020 (see here the full text in Italian), the Tribunal of Milan has recognized the right of a dismissed employee to receive the “NASpI allowance”, despite he omitted to inform the National Social Security Institute (“INPS”) about his concurrent office of “Sole Director” of an Italian company.
The position of INPS – according to which, pursuant to Articles 10 and 11 of the Legislative Decree no. 81/2015, the employee would have to communicate within 30 days the incomes he received as a “Director” – has been considered unfounded: in particular, the Tribunal has assumed that a role of “director” does not entail an automatic right to compensation and, as a consequence, an employee is not obliged to inform INPS about his “office” if he does not receive any related compensation.
[For request and insight, please contact giuseppe.matarazzo@galaw.it]
