The study addresses the issues related to the achievement of the TFR by employees not residing at the time of perception of the same but residents - at least as regards taxation - within the context of their work which is related to the treatment in question, suggesting a systematic interpretation of the legislation. The A. also focuses on issues related to workers during their activities of employees have transferred their residence abroad or in Italy, and critically analyzes the case law that has dealt with the case.
Lo studio affronta le problematiche connesse al conseguimento del TFR da parte di lavoratori dipendenti non residenti al momento della percezione dello stesso ma residenti - almeno sotto il profilo fiscale - durante l'espletamento dell'attività lavorativa a cui è correlato il trattamento in questione, proponendo una interpretazione sistematica della normativa in materia. L'A. si sofferma altresì sulle problematiche connesse a lavoratori che durante la loro attività di dipendenti hanno trasferito la propria residenza all'estero ovvero in Italia, ed analizza criticamente la giurisprudenza che si è occupata della fattispecie.
Il TFR / Fortunato, Nicola. - STAMPA. - (2006), pp. 159-185.
Il TFR
FORTUNATO, Nicola
2006
Abstract
The study addresses the issues related to the achievement of the TFR by employees not residing at the time of perception of the same but residents - at least as regards taxation - within the context of their work which is related to the treatment in question, suggesting a systematic interpretation of the legislation. The A. also focuses on issues related to workers during their activities of employees have transferred their residence abroad or in Italy, and critically analyzes the case law that has dealt with the case.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.