In a country like Italy of small and medium-sized companies, this is a deadline of interest to many. By 11 December 2023, all corporations, registered associations, foundations and trusts will have to disclose their beneficial owner.
Why this novelty? To help make the economic system more transparent, combating the reuse of earnings from criminal activities, i.e. essentially money laundering.
Who is the beneficial owner? In simple terms, it is the person who makes the company's decisions. Obviously, there are different ways of identifying him, depending on the type of company, although normally it is the majority shareholder.
How it is done: the consultants cannot do it, but it is the companies themselves, that must notify the Chamber of Commerce.
And then? This register of beneficial owners will be available for consultation by those required to comply with anti-money laundering legislation (professionals, credit institutions, insurance companies) and by the authorities.
New companies will have to provide for this notice within 30 days of their incorporation, but both existing and new companies will have to update the notice in the event of company changes affecting the beneficial owner.
It is thus advisable to comply in a timely manner, also because there are penalties of up to EUR 1,032, which will be imposed on every person required to make the disclosure, e.g. all members of a board of directors.
Finally, a note for lawyers, accountants and other professionals: when taking on an engagement, care must be taken, if the information available in the register is different from that acquired from the client. There is an express obligation to report such discrepancies.
We hope that this new legislation will contribute to a better economic environment for the benefit of all.
The employment relationship - always something new!
The relationship between entrepreneur and employee is always shaped by many aspects and here today we touch on some of them: we hear politicians talking about minimum wage, but in the meantime judges give important indications in this sense; with no less than six judgments of October 2023 of the Court of Cassation, based on art. 36 Constitution, it was established that in the event of a dispute between a company and a worker on the amount of the salary, the judge can disregard a collective agreement, even if it is stipulated at a national level and signed by the most representative trade unions; furthermore, the judge can apply in place of that used by the company and contested by the worker, the higher remuneration provided under another similar collective agreement or for similar tasks, and can do so 'ex officio', if the worker has provided evidence of the insufficiency of the salary.
Well what can I say, rather a law that is often badly drafted, welcome regulation by case law; the decision of the judges obviously does not preclude the sovereignty of parliament and parliament can always approve specific laws.
If the employee has rights, he also has duties: he must never use company tools for private purposes! Cars, personal computers, telephones, only if allocated for mixed use, work and private, may be used outside work. The risk otherwise is redundancy. This was established by the Court of Cassation in October this year.
Beware, however, of the employer behaving badly: employees must always be treated with great respect; it is against the law and even the single action can be sanctioned; there is no need for a plurality of acts, but a fact committed, even an isolated one, which can be qualified as an illicit act and which entails the violation of the employee's constitutionally protected interests (psycho-physical integrity, dignity, personal identity, participation in social and political life) is sufficient. In the case in question it was a stressful control modality, which for the reasons given above turned into a violation of the law, resulting in the obligation to pay compensation to the employee.
It has been a month full of interesting case law pronouncements, but the conclusion is that rights and duties always balance each other, and that it always takes some common sense on everyone's part, as well as a good lawyer to give the right advice.
Il rapporto tra imprenditore e lavoratore dipendente è sempre contraddistinto da numerosi aspetti e qui oggi ne tocchiamo alcuni: sentiamo i politici parlare di salario minimo, ma nel frattempo i giudici danno delle indicazioni importanti in questo senso; con ben sei sentenze dell’ottobre 2023 della Corte di Cassazione, basandosi sull’art. 36 Costituzione, è stato stabilito che in caso di contenzioso tra azienda e lavoratore sull’importo del salario, il giudice può “disapplicare” un contratto collettivo, anche se stipulato a livello nazionale e sottoscritto dai sindacati maggiormente rappresentativi; inoltre il giudice può far applicare in sostituzione di quella praticata dall’azienda e contestata dal lavoratore, la maggiore remunerazione prevista in forza di altro contratto collettivo affine o per mansioni analoghe, e può farlo “d’ufficio”, se il lavoratore ha fornito elementi della insufficienza del salario. Beh che dire, piuttosto una legge spesso mal fatta, ben venga una regolamentazione da parte della giurisprudenza; la decisione dei giudici ovviamente non preclude la sovranità del parlamento e questo potrà sempre approvare leggi specifiche.
Se il poi lavoratore ha dei diritti, ha anche dei doveri: egli non deve mai usare gli strumenti aziendali per scopi privati! Auto, personal compute, telefoni, solo se attribuiti per uso misto, lavoro e privato, possono essere usati al di fuori del lavoro. Il rischio altrimenti è il licenziamento. Lo ha stabilito, sempre nel mese di ottobre di quest’anno, la Corte di Cassazione.
Attenzione però al datore di lavoro che si comporta male: i dipendenti vanno sempre trattati con grande rispetto; è contrario alla legge e può essere sanzionato anche il singolo atto; non serve una pluralità di atti, ma basta un fatto commesso, anche isolatamente, che possa essere qualificato come un fatto illecito e che comporti la violazione di interessi protetti costituzionalmente del lavoratore (integrità psicofisica, la dignità, l’identità personale, la partecipazione alla vita sociale e politica). Nel caso in oggetto si trattava di stressante modalità di controllo, che per i motivi sopra riportati si è tramutata in una violazione di legge, con conseguente obbligo risarcitorio a favore del lavoratore.
E’ stato un mese ricco di pronunce giurisprudenziali interessanti, ma la conclusione è che i diritti e doveri si bilanciano sempre, e che ci vuole sempre un po’ di buon senso da parte di tutti, come anche un buon avvocato che dia i consigli giusti.
Not only ugly, but many other insults, attacks, expressions of hatred are unfortunately frequent on social networks and in general on the net.
Even the headlines these days report such news.
The Digital Service Act should also be a means to stop this behaviour.
It is a European regulation, which will come into force on 17 February 2024 and as such immediately valid and binding also in Italy.
The main addressees are the so-called 'gatekeepers', i.e. all those subjects that can be qualified as controllers of access to the digital market, first of all social networks, which almost everyone uses, and obviously also platforms for online shopping.
They will not only be required to stop hate speech and 'fake news', but also to fight against illegal content, including goods and services. For instance with regard to online advertising, gatekeepers will have to allow those who do it, to independently verify the outcome of advertisements.
Instead, today business owners have to take the reports provided by platforms for true.
There will also be protections for minors, who in particular will no longer be able to be shown invitations to purchase on the basis of their profiling as such.
The Digital Service Act is very wide-ranging and articulate, and it is not possible to go into its content in depth here. But it is important that we all be aware of its existence and let me hope and wish, that with it, the violent and hateful expressions, which are so frequent on the net today, will be curbed as much as possible.
Non solo brutt*, ma tanti altri insulti, attacchi, espressioni di odio sono purtroppo frequenti sui social e in generale in rete.
Anche le cronache di questi giorni riportano notizie del genere.
Il Digital Service Act dovrebbe servire anche a fermare questo fenomeno.
Si tratta di un regolamento europeo, che entrerà in vigore il prossimo 17 febbraio 2024 e come tale immediatamente valido e vincolante anche in Italia.
I destinatari principali sono i cosiddetti “gatekeeper” cioè tutti quei soggetti qualificabili come controllori dell’accesso al mercato digitabile, primi fra tutti i social, che quasi tutti usiamo, e ovviamente anche le piattaforme per gli acquisti in rete.
Essi non saranno tenuti solo a fermare l’incitamento all’odio e le “fake news”, ma anche a lottare contro contenuti illeciti, compresi beni e servizi. Ad esempio riguardo la pubblicità online, i gatekeeper dovranno consentire a chi la fa, di verificare indipendentemente l’esito delle inserzioni.
Invece oggi gli imprenditori devono prender per buoni i rapporti forniti dalle piattaforme.
Ci saranno inoltre tutele per minorenni, ai quali in particolare non potranno essere più mostrati inviti all’acquisto, sulla base della loro profilazione in quanto tali.
Il Digital Service Act è molto ampio e articolato e non è possibile approfondirne il contenuto in questa sede.
Ma è importante che tutti ne conosciamo l’esistenza e lasciatemi augurare, che con esso vengano fermate il più possibile le espressioni violente e di odio, oggi cosi frequenti in rete.
Questa volta parliamo di lavoro, e in particolare di lavoro subordinato per alcuni aggiornamenti interessanti.
Essendo ancora il periodo estivo, quando si godono le ferie, segnalo l’importanza di ... usufruirne. Le ferie sono infatti un diritto fondamentale del lavoratore, alcuni preferiscono non goderne integralmente e ottenere a fine anno una indennità sostitutiva.
Se però il datore di lavoro invita il lavoratore a usufruirne, è consigliabile farlo, perché a certe condizioni si possono altrimenti perdere, senza aver diritto alla sopradetta indennità, cosi afferma la Cassazione in una recente sentenza.
Altra novità per i datori di lavoro che non riescono a trovare lavoratori in Italia e trovano complicato farli arrivare dall’estero: possono rivolgersi alla agenzie interinali, le quali hanno ora facoltà di assumere anche stranieri.
Certo non è comunque tutto così estremamente semplice, ma il grosso del lato burocratico lo farebbero le agenzie interinali e quindi per molti imprenditori potrebbe essere una nuova opportunità!
Infine gli stipendi dei colleghi saranno noti e confrontabili a tutti i lavoratori: al fine anche di ridurre la differenze di genere degli stipendi, la direttiva europea 970 del 2023 prevede che – non subito però, ma dal 2026 – i lavoratori abbiano un diritto di informazione sui livelli retributivi medi, ripartiti per sesso.
Cade il tabù della segretezza dello stipendio, in nome della lotta alla discriminazione retributiva.
Le aziende più diligenti però potrebbero adeguarsi anche prima, specialmente se i sindacati, anche in azienda, inizieranno a richiederne l'applicazione.
Le informazioni che vi do qui, sono necessariamente di carattere generale, ma per ogni approfondimento, basta chiedere.
This time let’s talk about work, and in particular employment, for some interesting updates.
As it is still summer time, when holidays are enjoyed, I point out the importance of ... using them.
Holidays are in fact a fundamental right of the worker; some prefer not to enjoy them in full and get an allowance in lieu at the end of the year.
If, however, the employer invites the employee to take them, it is advisable to do so, because under certain conditions one may otherwise lose them, without being entitled to the aforementioned allowance, so states the Italian Court of Cassazione in a recent ruling.
Another novelty for Italian employers, who have a hard time finding workers and face many difficulties if they try to get them from abroad: they can turn to Temporary Employment Agencies, which can now also hire foreigners.
Of course not everything is so extremely simple, but the bulk of the bureaucratic side would be done by the Temporary Employment Agencies, so for many employers this could be a new opportunity!
Finally, the salaries shall be disclosed and comparable to all other workers: in order also to reduce gender differences in salaries, this year's European Directive 970 stipulates that - not immediately, however, but from 2026 - workers will have a right to information on average salary, disaggregated by gender.
The taboo of salary secrecy falls, in the name of fighting pay discrimination.
The most diligent companies, however, could respect it even earlier, especially if the trade unions, also those in the company, start demanding its implementation.
The information I give here is necessarily of a general nature, but for any further information, just ask and I will be happy to give you more details.
As European consumers, it will be useful for us to learn this new acronym: GPSR, which stands for General Product Safety Regulation. It is useful to us because it introduces new protections throughout the European Union for consumers.Some rules are indeed already there, but they date back to 2001 and must therefore be updated in the light of the major changes that have also taken place in commerce, in particular with the rise of online shopping.
It also and especially applies to online sellers of products: among the aspects that affect us most as consumers, the removal from sale of products that are found to be dangerous within 2 days of receiving orders from the authorities, but also the obligation to process any complaints from consumers within 3 days.
For products that have already been sold and are recalled by the seller/manufacturer, we shall have the right to a replacement or refund.It will be compulsory to indicate the manufacturer's contact details, so that the consumer can easily communicate his claims.
Also for products coming from outside the EU, a responsible entity, against which we can assert our rights, will have to be made known from the moment of purchase.
The GPSR will come into force at the end of 2024, but we can be confident that many companies will already start complying with it now.
And as a corollary to this, the news that if we inadvertently sign 'unfair' contractual clauses in a purchase, even online, we have even more time to challenge them. This was ruled by the Italian Court of Cassazione in a judgment of 6 April 2023, but perhaps I will tell you more about that some other time.
