La sospensione dell’attività d’impresa dopo il Decreto Fiscale: tra vecchia e nuova disciplina

Abstract

The essay, after having retraced the evolutionary phases of the measure suspending business activity, analyzes the discipline of art. 14 of d.lgs. n. 81/2008, in the version rewritten by the legislator with Legislative Decree no. 146/2021 (converted by Law no. 215/2021). The clarifications on the subject provided by administrative practice, jurisprudence and finally by the National Labour Inspectorate with circulars no. 3 and 4 of 2021 are also examined.