Il "superamento” dell’associazione in partecipazione con apporto di lavoro = The "overcoming" of the association in participation with work input. WP C.S.D.L.E. “Massimo D’Antona”.IT – 271/2015

Passalacqua, Pasquale (2015) Il "superamento” dell’associazione in partecipazione con apporto di lavoro = The "overcoming" of the association in participation with work input. WP C.S.D.L.E. “Massimo D’Antona”.IT – 271/2015. [Policy Paper]

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Abstract

The paper analyzes the new rule dictated by Article 53, legislative decree no. 81 of 2015, entitled “Superamento dell’associazione in partecipazione con apporto di lavoro”, which placed the prohibition on the contribution of work by a worker in the contract of association in participation, through the amendment of Art. 2549 of the Civil Code. The A. analyzes the scope of the new legislation and in particular is faced with the question of the applicability of the new provisions at the case so called “cointeressenza impropria” (a sort of special contract similar to profit-sharing). Subsequently, the essay is concerned with the consequences of the violation of the prohibition to make work in the contract of association in participation. In this case there are two different scenarios, depending on whether or not to qualify the work activities provided within the patterns of paid employment. Finally, the essay analyzes the complex transitional rules, paying attention to the rules to be applied to ongoing contracts.

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