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Sez.ione l - Dottrina
of article 48 of the Consolidated Law shall be applicable solely in those
cases in which it is possible to identify the workplace or the company's
office, having made provision for the possibility, if the opposi te were to
happen, to consider the tax domicile of the collaborator.
Equally, the qualification of co-ordinated and continuous collaboration
contracts as subordinated employment contracts implies the extension
to the same of other rules which are provided for in the subordinated
employment legislation: by virtue of article 48 bis, in fact, ali the
legislation on fringe benefits and stock options are applicable to co-ordinated
and continuous collaborators (49).
Il has been pointed out how the changed qualification of co-ordinated
and continuous collaboration contracts in particular, has been the resul!
"of the assimilation of the tax concept of co-ordinated and continuous
collaboration contracts to the employment law concept of so-called
non-subordinated employment contracts" (50).
Undoubtedly the changed qualification of co-ordinated and continuous
collaboration contracts represents the logical consequence, from an
employment law point of view, of the extension to the latter of concepts
which were originally conceived for subordinated employment contracts.
Since, however, it has not been possible to match non-subordinated
and subordinated employment contracts from an employment law point
of view, ali the more so such matching has been impossible in the field
of taxation law, where a substantive definition of co-ordinated and continuous
collaboration contracts highlights the differences between the
two categories.
We are therefore more inclined to hold that the assimilation of co-ordinated
and continuous collaboration contracts to subordinated employment
contracts is the result of what has already been achieved in tax legislation
whilst Presidential Decree no. 59711973 \Vas in Force and, that is
to say, the substantial affirmation of a third type of work contract, which
is nearer to subordinated employment contracts, even in the absence of
paragraph 4 of the Association between Italian Capitai Companies; as regards the legai
scholars cfr. F. Romagnoli, Ne" .. ' provisions on co-ordinated and continuous collaboration
contracts. Operational problerns ,,\'ith particular regard to expenses reirnbursernent,
Il fisco, n.3/2001, 609.
(49) Cfr, lastly, circular no. 67/E dated 6.7.2001, in Il fisco n. 28/2001, paragraph
3, 9587.
(50) See on this point circular no. 6 dated 25.1.2001 paragraph 1 of the Association
between ltalian Limited Liability Companies.
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