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Transactional advisory services
Find out more about the transactional advisory services of Grant Thornton Financial Advisory Services
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Valuations
Find out more about the valuations services of Grant Thornton Financial Advisory Services
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Mergers and acquisitions
Find out more about the merger and acquisition services of Grant Thornton Financial Advisory Services
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Forensic and investigation services
Find out more about the forensic and investigation services of Grant Thornton Financial Advisory Services
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Recovery & reorganisation
Find out more about the Recovery & reorganisation services of Grant Thornton Financial Advisory Services
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Business risk services
Find out more about the business risk services of Grant Thornton Financial Advisory Services
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Business consulting
Find out more about the business consulting services of Grant Thornton Financial Advisory Services
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Capital market
Capital market
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Corporate and business tax
Find out more about our corporate and business tax services.
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Direct international tax
Find out more about our direct international tax services.
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Global mobility services
Find out more about our global mobility services.
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Indirect international tax
Find out more about our indirect international tax services.
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Transfer pricing
Find out more about our transfer pricing services.
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Litigation
Our lawyers and accountants can manage all defense measures provided not only by the Italian law, but also by EU regulations and conventions
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Family business
Find out more about our Family business services.
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Legal
The client can be assisted in every need and with the same care both on important operations or disputes and on simple matters
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Back office outsourcing
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Business process outsourcing
Find out more about our business process outsourcing services.
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Compilation of financial statements
Find out more about our compilation of financial statements services.
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Tax compliance
Find out more about our tax compliance services.
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Electronic invoicing
Find out more about our electronic invoicing services
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Electronic storage
Electronic storage is an archiving procedure that guarantees the legal validity of a digitally stored electronic document
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Revaluation of corporate assets
Find out your civil and fiscal revaluation of tangible, intangible and financial assets
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Human resources consulting
Find out more about our human resources consulting services.
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Payroll
Find out more about our payroll services.
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HR News
HR News the monthly information newsletter by Grant Thornton HR
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Cybersecurity
GT Digital helps clients structure information security management internal functions, also through partially or totally outsourced functions
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Agile and Programme Management
GT Digital provides support in the adoption and implementation of different portfolio management
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Robotic Process Automation
Our “BOT Farm” can rely on digital workers able to help clients in routine activities, allowing employees to deal with more added-value activities
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Data strategy and management
GT Digital can support clients in seizing the opportunities offered by Big Data, from the definition of strategies to the implementation of systems
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Enterprise Resource Planning
We support clients in selecting the most appropriate ERP System according to their specific needs, helping them also understand licensing models
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IT strategy
GT Digital supports clients in making strategic choices, identifying innovation opportunities, comparing themselves with competitors
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IT service management
We can support with software selection and with the implementation of dedicated tools for the management of ICT processes
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DORA and NIS 2
The entry into force of the DORA Regulation and NIS2 represents a major step towards the creation of a harmonised regulatory framework
On the one side, the right to work and to receive a remuneration, established under the Italian Constitution; on the other side, the safeguard of “collective health”, which is provided under the Constitution, too. This is the main cause for discussion – not only at an institutional level – concerning the principles provided under art. 32 of the Italian Constitution. Although the article provides that nobody can be forced to undergo a certain health treatment unless established by the law, it also provides that the Italian Republic safeguards health as a fundamental right of individuals and interest of the community.
Therefore, the need to safeguard the community conflicts with an individual right and both are on the same level of the juridical hierarchy. Moreover, both must be coordinated with other constitutional rights, sanctioning the right to equality, to a job and to a remuneration (Articles 3, 4 e 36 of the Constitution).
It is subsequently difficult to find a way to coordinate both rights, although it is clear that any decision would have generated discussions and debates. Eventually, the intention of the Government to safeguard the need for “public health” prevailed, by progressively introducing different provisions, which, although they do not provide a real vaccination obligation, they indirectly do, according to many, as they subordinate the performance of the working activity to the possession of the green pass.
The declared objective is therefore that of preventing the spread of Sars-Cov-2 virus by promoting the vaccination campaign and ensure the full recovery of production activities and services, avoiding possible new restrictions that our economy cannot afford any more. Alternatively, the legislator, without prejudice to the safeguard of people exempted from vaccination – who, due to health reasons are not obliged to have a green pass – allows to obtain the green pass also through swabs, which, however, are not free.
This generated many protests and further constitutionality doubts by some jurists, as it burdens workers with the “cost” of the green pass, establishing it as the only alternative to the free vaccination. It is clear that in this particular historical moment, some contradictions are physiological and doubts are still many, though the necessary clarifications will arrive soon. But the important thing is the final objective.
Regardless of personal opinions, it is worth to point out the courage of the Italian legislator, as it is showing to the international community the way to contrast the pandemic. Appreciable is also the fact that the measures have been introduced progressively, so to gradually stimulate that part of the population that is most resistant to vaccination. This is an audacious decision that will hopefully reward the efforts of the community and, most of all, is a regulation that does not breach the Constitution, as it is based on the need to safeguard public health.