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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Sezione I - Dottrina<br />
In such a manner the legislator also wanted to guarantee an adequate<br />
form of pension coverage for those particular categories of workers, who<br />
had up till then been completely exempted from any forrn of contribution<br />
whatsoever.<br />
Furthermore, we have w<strong>it</strong>nessed more recently a further extension to<br />
non-subordinated workers of materni!)' and family rights (25).<br />
Moreover, from a point of view of the "universalising" of the social<br />
secur<strong>it</strong>y and National Insurance system, the aforementioned system has<br />
been extended to protect non-subordinated employees against accidents<br />
at the workplace.<br />
Il is well known that the protection against accidents at the workpiace<br />
afforded to subordinated employees has been progressively extended<br />
to a varied category of workers who are not subordinated employees;<br />
<strong>it</strong> also regards, in fact, craftsmen who provide their services in their respective<br />
businesses, teachers and students of colleges; instructors and students<br />
of professional training courses; spouses and natural and adoptive<br />
children of the employer who work manually e<strong>it</strong>her for consideration or<br />
for free; partners in co-operatives and every other type of enterprise;<br />
working partners; patients in private clinics, hospices, hosp<strong>it</strong>als, welfare<br />
and char<strong>it</strong>y inst<strong>it</strong>utes; prisoners in corrections inst<strong>it</strong>utes; clergymen;<br />
members of religious orders; door-to-door; sales persons.<br />
INAIL, w<strong>it</strong>h <strong>it</strong>s circular dated 12 May 1997 (26), deemed admissible<br />
the extension of such legislation to "non-subordinated employment con- ,<br />
tracts", following the prior verification by the competent bodies of the effective<br />
existence of an employment contract.<br />
Artide 5 of legislative decree no. 38 dated 23 February 2000, has not<br />
incorporated this !im<strong>it</strong>ation and, in implementation of the enacting power<br />
contained in article 55 of Law nO.144 dated 17.5.1999, <strong>it</strong> has extended<br />
to co-ordinated and continuous collaboration contracts the legislation<br />
on the prevention of accidents at the workplace, so long as the non-subordinated<br />
employees carry out dangerous activ<strong>it</strong>ies pursuant to article l<br />
(25) Cfr. on this point article 59, paragraph 16 ofLa\v no. 449 dated 23.12.1997,<br />
\vhich has provided for a specific contribution \vhich amounts to Q,5°k to be<br />
charged to workers who are deprived of other forrns of legaI protection and who<br />
are enrolled in the separate INPS fund provided for at article 2, paragraph 26 of<br />
Law no. 335 dated 8.8.1995, for the protection of matern<strong>it</strong>y rights and for family<br />
benef<strong>it</strong>s.<br />
(26) A. Casotti, M. R. Gheido, Co-ordinated and continuous collaboration, in suppl.<br />
ord. a Dir. e prat.lav., no. 5 dated 2.2.1998,126. Cfr. also the ltalian Const<strong>it</strong>utional<br />
Court., order no. 437 dated 30.12.1996, in the same review, p. 141.<br />
<strong>RIVISTA</strong> <strong>DI</strong> DlRmO TRIBrTARIO IKTERNAZIOKALE 3/2001