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Action for liability: limits of the compensable damage.

The bankruptcy receiver, in the action for liability against the directors, has to demonstrate not only the breach and the damage suffered by the company or by the creditors, but also the causal link between the aforesaid damage and the conduct censured. Compensable damages, in fact, are only those directly attributable to specific acts of maladministration.
This is what stated by the Court of Cassation with the ordinance n. 2659 of the 30th January 2019.

4 April 2019

Community contributions and VAT deduction on purchases.

The Tax Revenue Agency clarified the treatment, for VAT purposes, of the contribution disbursed by European Economic Community, through an Italian Region, and of the purchases of goods and services referable to the same: in particular it qualifies the contribution obtained as “allocation of funds”, with the consequent exclusion from the scope of VAT; on the other hand it admits the deduction of the tax paid on purchases of goods and services made using the aforementioned contribution.

2 April 2019

Recent decisions of Supreme Court of Cassation.

The Court of Cassation establishes the following principles:
1) For the Cassation, the objective negative economic course of the society doesn’t constitute a presupposition that the employer necessarily has to feel for justified objective motive in case of dismissal of an employee
2) For the Supreme Court the “giustificatezza”, typical of the managerial category, in fact, can be based (due to the particular nature of the relationship of trust) on objective questions, provided they are appreciable in terms of law.
3) For the Cassation, the intimidating acts of the employer, by means of sentences aimed at obtaining the resignation of their employee, would endanger the moral and mental freedom of the latter.
4) For the Cassation, the employer’s trust may be compromised, not only as a result of specific contractual defaults, but also due to extra-business practices that have a reflection, even if only potential but objective, on the functionality of the employment relationship .
5) For the Court of Cassation, where the economic-functional link between the companies is such as to lead to the simultaneous and indistinct use of the same work performance in each of them, there is a single center for assigning work relationships.

29 March 2019

Labor consultants act as data processors, the Data Protection Authority states.

The labor consultants act as data controllers pursuant to par. 28 of Regulation (EU) 2016/679, and the processing of personal data carried out on behalf of its customers must therefore be regulated by a contract or other legal act: this is what emerges from the letter of the Italian Data Protection Authority sent to the National Council of labor consultants on January 22, 2019.

26 March 2019

Ferragamo’s trademark “Gancini”: the decision of the Court of Cassation.

The Court of Cassation ruled on the alleged infringement of the “Gancini” trademark, owned by Salvatore Ferragamo spa, by Ripani Italiana Pelletterie srl, and, by reforming the appeal judgement that excluded the counterfeiting, referred the matter to the competent Court of Appeal. The mechanism used by Ripani, indeed, is completely similar to the violated mark, whose shape recalls the greek letter omega “Ω”.This is what stated by the Court of Cassation with the ordinance n. 26001 of 17.10.2018.

15 March 2019

Insurance policies covering PPI fundings – Calculation of the insurance premium to be refunded in case of total or partial anticipated settlement of the loan.

On August 2018, IVASS published the regulation no. 39 providing, among other things, the procedure for the application of administrative sanctions, no. 40 bearing important news regarding insurance distribution and implementation of Legislative Decree no. 68 dated 21st May 2018 of transposition of the EU Directive 2016/97 (“IDD”) and no. 41 introducing provisions concerning the disclosure, advertising and implementation of insurance products.
The implementation process of the aforesaid regulations that is currently ongoing for the insurance companies and mediators surely brings an increase in the levels of protection of the insurance policyholder which certainly appears to be significant considering the whole regulatory framework adopted at a local level.

11 March 2019

Insurance policies covering PPI fundlings – Calculation of the insurance premium to be refunded in case of total or partial anticipated settlement of the loan.

On August 2018, IVASS published the regulation no. 39 providing, among other things, the procedure for the application of administrative sanctions, no. 40 bearing important news regarding insurance distribution and implementation of Legislative Decree no. 68 dated 21st May 2018 of transposition of the EU Directive 2016/97 (“IDD”) and no. 41 introducing provisions concerning the disclosure, advertising and implementation of insurance products.
The implementation process of the aforesaid regulations that is currently ongoing for the insurance companies and mediators surely brings an increase in the levels of protection of the insurance policyholder which certainly appears to be significant considering the whole regulatory framework adopted at a local level.

8 March 2019

Employment Law: important recent rulings by the Court of Cassation.

The Court of Cassation states the following principles:
1) The mere termination of the job performances is not sufficient to prove the dismissal but it is necessary that, even if orally communicated to the employee, the latter has to prove it.
2) If the fact challenged to the employee falls within the practice tolerated by the employer, the disciplinary dismissal must be considered unlawful due to lack of proportionality.
3) The judge can base his conviction on the existence of a just cause of dismissal also on evidences which derive from investigations carried out in criminal procedures.
4) An employee can ask the employer to have access to all his personal data, including those not having an objective nature, contained in documents that lead to business decisions.
5) In lack of social security provision according to Article 10 of Insurance Law on compulsory insurance in the workplace, there is no insurance coverage, therefore civil liability for accidents at work falls on employer.

7 March 2019

Insurance – EIOPA – Supervisory committees authorities in terms of insurance distribution.

On October 10th 2018 was published the Decision n. BoS/18 – 340 issued on September 28th 2018 by the European Insurance and Occupational Pension Authority Supervisors Board which, among other things, deals on European Union scale with the coordination of single states Supervisory Authorities in the insurance sector.
The decisions provides significant clarifications on the activities which can be performed by the insurance mediators pursuing their business on freedom of providing services regime, contributing in defining the differences between such freedom and the freedom of establishment granted to the insurance mediators.

8 February 2019
    • Tonucci & Partners