RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it
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C. Lallio: Some tlzoughts shared on the ne\\' provisions on co-ordinated ...<br />
We shall point out, therefore, w<strong>it</strong>hout pretending to be exhaustive in<br />
an)' manner whatsoever, only a few emblematic case.<br />
Various types of medicaI workers have been qualified by case law as<br />
non-subordinated workers: in respect of the latter category, the contract<br />
between external doctors and local health author<strong>it</strong>ies pursuant to artiele<br />
48 of law no. 833 dated 22.12.1978 has been held to be non-subordinated<br />
work (14), as has the contrae t of medicai workers w<strong>it</strong>h INAM, INAIL,<br />
ENPAS, as well as w<strong>it</strong>h the national association health funds and w<strong>it</strong>h<br />
provincial health fund and, finally, w<strong>it</strong>h a corrections inst<strong>it</strong>ute (15); the<br />
work done by a doctor in a State school has also been qualified as nonsubordinated<br />
work (16).<br />
Apart from specific agreements, case law has ruled the acti,<strong>it</strong>y of a<br />
doctor employed by a Health Author<strong>it</strong>y in an overhours working pos<strong>it</strong>ion<br />
and w<strong>it</strong>h a form of prof<strong>it</strong>-sharing pursuant to artiele 35, paragraphs 8<br />
and 9 of Presidential Decree no. 761/1979, to be a co-ordinated and continuous<br />
collaboration contract (17).<br />
As regards the field of professional work, case law has been extremely<br />
varied: thus, w<strong>it</strong>h reference to lawyers, <strong>it</strong> has been held that artici e 409<br />
of the Italian Civil Code of Procedure is applicable to contracts between<br />
govemment agencies and out-house lavvyers, where there have been ser<br />
"ce agreements for many years (18); such contracls may also be nevertheless<br />
applicable in the absence of contracts, at the cond<strong>it</strong>ion that the<br />
lawyers' services are provided in a continuous manner and are placed in<br />
the principal's organisation, as well as contributing to the pursu<strong>it</strong> of the<br />
latter's inst<strong>it</strong>utional purposes (19).<br />
Artiele 409, no. 3, of the Italian Code of Civil Procedure has been<br />
deemed to be applicable to a ten-years employment contract between two<br />
(14) Casso SS.UU.17.3.1986, n. 1798.<br />
(15) The reference judgements are: Casso 19.12.1978, n. 6106; Casso SS. UV.<br />
5.12.1986, n. 7208: Casso 11.12.1982, n. 6797: Casso 12.1.1980, n. 227: Casso 3.7.1979,<br />
n. 3748: Casso 29.4.1982, n. 2701.<br />
(16) To Ihis effecl Casso SS. UU. 10.11.1986, n. 6561.<br />
(17) Casso SS. UU. 25.11.1986, n, 6923: Casso SS. UU. 16.8.1990, n. 8286.<br />
(18) Casso SS. UU 16.6.1986, n. 4010.<br />
(19) Casso 10.2.1983, n. 1064, in Foro il., 1983, I, 936: Casso 21.2.1986, n. 1061,<br />
Id .. 1987, 1,1558.<br />
<strong>RIVISTA</strong> <strong>DI</strong> <strong>DI</strong>RITTO TRIBLTARIO INTER.>{A..ZIONALE 312001