½Û×ÓÊÓÆµ

Commentary

9.4.1 VAT on secondments

Italy

The Posted Worker Directive (PWD) 96/71/EC covers the temporary secondment of staff within the EU from one member state to another. It applies where there is posting under a contract of service, an intra-group temporary transfer or a hiring out through a temporary agency.

The PWD provides that all member states must publish, monitor, control and enforce the minimum terms and conditions of employment in respect of:

  1. Ìý

    •ÌýÌýÌýÌý remuneration and overtime rates

  2. Ìý

    •ÌýÌýÌýÌý work and rest periods, including paid annual leave

  3. Ìý

    •

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:42