The Court of Cassation, with sentence 1663/2020, confirms the decision taken by the Court of Appeal of Turin a year ago in the dispute that saw some riders and the Foodora company opposing each other.
The Supreme Court essentially confirms the reading and application of Article 2 of Legislative Decree 81/2015 considered a 
What matters is that in a middle ground with blurred boundaries between subordination and self-employment, the law has expressly established the application of the rules on subordinate work. In the specific case, the Cassation confirms the analysis conducted by the Court of Appeal, according to which the rider's activity in the initial phase is autonomous, because the individual chooses whether to work in a specific time slot, but then the performance is hetero-organized. Cyclists are not employees, but certain conditions of subordinate work must be recognized to them.
Altro caso è quello di un gruppo di dodici ex agenti di vendita di un concessionario romano che hanno rivendicato un diritto in Tribunale e poco dopo sono stati messi alla porta. E’ stato facile liberarsene: non erano “subordinati”, ma in questi anni la loro attività era stata analizzata in dettaglio e questa profilazione, all’occorrenza, ha permesso di tirar fuori le motivazioni per allontanarli. Qualcuno non avrebbe promosso abbastanza servizi finanziari, altri non avrebbero svolto sufficienti test drive. Erano formalmente autonomi, 
The agency contracts widely used in dealerships are required by law but much abused. Self-employment often useful only to save on costs: no contracts and freedom to fire without article 18 (or what is left of it or compensation). In some ways, it is similar to what happens to delivery food riders: the platforms don't hire them, they pay them on delivery, yet they draw up the ranking of the best and least good, so as to favor the former and penalize the latter.
A VAT number, a single client, an ongoing employment relationship. These are the characteristics of false VAT numbers. False because the autonomy of the freelancer is just an illusion: those who work in this way often have all the Duties of a employee, but without the rights and protections.
A very widespread phenomenon especially in the service sector, to counter it the Fornero law introduced a antidote, later diluted by the Jobs Act, which triggers the controls of the Territorial Labor Directorate in case of presumption of subordination and provides that the relationship between the client and the VAT holder must be transformed into a employment relationship.
The potential antidote against the false VAT numbers was introduced into the regulatory system by law number 92 of 2012, the Fornero Law. The text indicates i assumptions hence the presumption of subordination arises
Art. 69-bis (Altre prestazioni lavorative rese in regime di lavoro autonomo). – 1. Le prestazioni lavorative rese da persona titolare di posizione fiscale ai fini dell’imposta sul valore aggiunto sono considerate, salvo che sia fornita prova contraria da parte del committente, rapporti di collaborazione coordinata e continuativa, qualora ricorrano almeno two of the following assumptionsthe:
a) that the collaboration with the same client has a total duration of more than eight months per year for two consecutive years;
b) that the fee deriving from this collaboration, even if invoiced to several subjects attributable to the same center of attribution of interests, constitutes more than 80 percent of the total annual fees received by the collaborator over two consecutive calendar years;
c) that the collaborator has a fixed workstation at one of the client's offices.
And are the ISFs with a VAT number really autonomous or are they subordinated?