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STUDIO DORIGHELLI

REDAZIONE DEL BILANCIO IN FORMA ABBREVIATA - LA NOZIONE DI DIPENDENTI OCCUPATI - IL PARERE DI ASSONIME


L'art. 2435-bis c.c. definisce i presupposti per individuare le società che possono ricorrere al bilancio in forma abbreviata. Uno di questi presupposti riguarda il numero dei dipendenti occupati nella società durante l'esercizio sociale e si pone la questione se tale nozione comprenda anche i rapporti di lavoro etero-organizzati disciplinati dal decreto legislativo 15 giugno 2015, n. 81 (decreto di attuazione del c.d. Jobs Act). Il numero dei dipendenti nel contesto dell'art. 2435-bis è uno dei parametri finalizzati a individuare la dimensione dell'impresa. La nozione di dipendenti occupati - secondo Assonime - dovrebbe quindi comprendere tutti quei rapporti di collaborazione che, essendo caratterizzati da prestazioni soggette all'esercizio di un'attività organizzativa della parte datoriale, risultano idonee a determinare la reale portata dimensionale dell'impresa. In tale ambito sembra ragionevole comprendere anche quei lavoratori etero-organizzati dall'imprenditore che risultano destinatari della medesima disciplina materiale applicabile ai lavoratori subordinati. Proprio perché soggetti al potere organizzativo del datore di lavoro in una forma che li rende assimilabili ai lavoratori subordinati, infatti, essi costituiscono una componente della dimensione organizzativa dell'impresa. Entrambe le figure, per le caratteristiche materiali della relazione con la società, sono suscettibili di indicarne la cifra dimensionale. Per accedere al sito Assonime clicca qui. Fonte: http://www.tuttocamere.it


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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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