Le prestazioni artistiche e sportive “professionali”
Transcript
Le prestazioni artistiche e sportive “professionali”
LAVORO E PREVIDENZA Le prestazioni artistiche e sportive “professionali” di Anastasio Guglielmo - avvocato, funzionario ispettivo presso la D.T.L. di Reggio Emilia* La perdita di attrattiva del lavoro dipendente, accompagnata da una sempre crescente specializzazione professionale, ha fatto registrare, negli ultimi anni, anche nei settori dello sport e dello spettacolo, un aumento dei lavoratori autonomi “professionali”. Prima di entrare nel merito dell’argomento, occorre, sottolineare come la “professionalità” a cui allude il titolo, rappresenta uno status soggettivo del lavoratore che prescinde dal contesto, professionistico o dilettantistico, in cui s’inserisce la prestazione e dalla natura giuridica dei committenti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• 24,' (>#?5!/@' *,+#' !$' 9#5&*,' %,(' ",%,+!"&' 2&""!0,$/,'#MM!#'.$#'%.*#/#'2&")(,++!5#'+.),*!&*,'#'&0&'",+!'#$$.!'),*'%.,'#$$!'2&$+,2.<5!\ • 24,'!('2&**!+),?5&'%,*!5#$/,'%#'/#(,'2&((#M&*#1!&$,6'#$24,'+,'9#0.*#/&'#')!A'+&--,?'*!2&$%.2!M!(!' #(' ",%,+!"&' 2,$/*&' %>!")./#1!&$,' %!' !$/,*,++!6' 2&+</.!+2#' )!A' %,((>][^' %,!' 2&**!+),?5!' #$$.!' 2&")(,++!5#",$/,' ),*2,)!<' %#(' 2&((#M&*#/&*,' $,((>#*2&'%!'%.,'#$$!'+&(#*!'2&$+,2.<5!\ •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• +!#'2&$$&/#/#'%#'2&"),/,$1,'/,&*!24,'%!'D-*#%&' ,(,5#/&E6' 2&")*&5#/,' #0*#5,*+&' (>#27.!+!1!&$,' %!' </&(!'O.$!5,*+!/#*!'&'%!'+2.&(#'+,2&$%#*!#P'%!'7.#(!324,'O",%!#$/,'2&$/*#?'%!'#))*,$%!+/#/&P'&''%!' ,+),*!,$1,'D+.('2#")&E'O*#))&*<'%!'(#5&*&'$,((>#*2&'%!'F['#$$!'+!#'!$'*,-!",'%!'(#5&*&'#./&$&"&'24,' +.M&*%!$#/&P'),*<$,$<'#((>#?5!/@',+,*2!/#/#: •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o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ssociazioni e Sport n.dieci 2013 LAVORO E PREVIDENZA $#/&:' S4!#*#",$/,' +!c#0#' 2&$5,*+!&$,' O24,' )&/*@' #55,$!*,'+!#'!$'+,%,'-!.*!+%!1!&$#(,'24,'#""!$!+/*#<5#P')&*/#'2&$'+d'$&/,5&(!',%'.(/,*!&*!'2&$+,-.,$1,' +.(' )!#$&' #""!$!+/*#<5&6' 2&$/*!M.<5&6' #++!2.*#<5&' ,'3+2#(,:'' T$2&*#6' 9,*"&' *,+/#$/,' (#' "#$2#/#' #))(!2#1!&$,' %!' /#(,')*,+.$1!&$,'*,(#<5#",$/,'#'7.,((,'#?5!/@'),*' !('2.!',+,*2!1!&'+!#'$,2,++#*!#'(>!+2*!1!&$,'#%'.$'#(M&' &' *,-!+/*&' /,$./&' %#' .$#' ;.MM(!2#' #""!$!+/*#1!&$,' &'%#'.$#'9,%,*#1!&$,'+)&*<5#J6'&22&**,'+&0&(!$,#*,' 24,6' #(' %!' (@' %,((>&),*#<5!/@' %,((>#*/:IZW'( 6' (#' -!.*!+)*.%,$1#`6' %#' /,")&6' +&+<,$,' (>#0*#1!&$,' $,((>#(5,&'%,((>#*/:`[Z'2:):2:' O,'7.!$%!' %,((,' 2&((#M&*#1!&$!' 2&&*%!$#/,','2&$<$.#<5,P'%!'/.0,'7.,((,')*,+/#1!&$,' )*,+/#1!&$!6' +,)).*' #./&$&",6' #5,$<' !' *,7.!+!<' %,((#U • )#*#+.M&*%!$#1!&$,6' &' ",-(!&6' +.M&*%!$#1!&$,' D!$'+,$+&',2&$&"!2&E'24,'+!'2&$2*,<'!$'.$#'+&+/#$1!#(,'"&$&W2&""!0,$1#\'''' • 2&$<$.#<5!/@' %,((#' )*,+/#1!&$,6' $,(' +,$+&' 24,' (>!$/,*,++,' %,(' 2&""!0,$/,' 5,**@' +&%%!+9#0&' $&$'2&$'(#'*,#(!11#1!&$,'%!'.$#6'M,$+N')!A'&),*,K +,*5!1!'$,((>.$!/@'%!'/,")&'2&$+!%,*#/#\ • 2&&*%!$#",$/&','2&((,-#",$/&'9.$1!&$#(,'%,((#' )*,+/#1!&$,' 2&$' (>#?5!/@' ,+,*2!/#/#' %#((#' 2&""!0,$1#: Q#' $,2,++!/@' %!' *!"#*2#*,' !' 2&$3$!' /*#' (,' )*,+/#1!&$,'#./&$&",'%&'#*/:BBBB'2:2:','(,'2&((#M&*#1!&$!'%& #*/:`[Z'2:):2:'#++.",'.$>!")&*/#$1#'2,$/*#(,6'+,'+&(' +!'2&$+!%,*!'24,'(>#*/:IF6'H:Q-+:'$:BLIK[J6'9#0#',22,1!&$,'),*'#(2.$,'!)&/,+!'/#++#<5#",$/,'!$%!2#/,6'!")&$,'.$>#?5!/@')*&-,0.#(,'*!-.#*%&'#'/.0,'(,'2&((#M&*#1!&$!' *!,$/*#$<' $,(' 2&$&' %>&"M*#' %,((>#*/:`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`'e.!*6'+.'2.!'#$%*@'2#(2&(#/#'(>!")&+/#'+.('5#(&*,' #--!.$/&','(#'*!/,$./#'%>#22&$/&:' f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ex regime W'$&$''9#*#$$&'2,++!&$!'#((>,+)&*/#1!&$,' W'$&$'+&+/,**#$$&'+),+,'),*'(#5&*#/&*!'&'2&((#M&*#/&*! dei minimi1 W'$&$'#27.!+/,*#$$&'M,$!'+/*.",$/#(!'%!'!")&*/&'+.),*!&*,'#%'_FG:[[[ J ''a#'+&0&(!$,#/&'2&",'(>#*/:'B'%,('%,2*,/&'%,('b!$+,*&'b!$!+/,*&'%,('Q#5&*&'%,('BFKFBKFB')*,$%#'!$'2&$+!%,*#1!&$,'+&(&'7.,-(!'#(M!'&'*,-!+/*!'24,' +.M&*%!$#$&'(>!+2*!1!&$,'#('+.),*#",$/&'%!'.$',+#",'&6'2&".$7.,6'#%' .$#'5#(./#1!&$,'%#')#*/,'%,((>&*-#$&'2&"),/,$/,:' ` ''=$'-!.*!+)*.%,$1#6'&*"#!'%#'/,")&6'/.0,'(,'9#?+),2!,'(#5&*#<5,'),*%.*#$<' $,(' /,")&' ,' 24,' 2&")&*<$&' .$' !"),-$&' 2&+/#$/,' %,(' )*,+/#/&*,' #' 9#5&*,' %,(' 2&""!0,$/,6' 5,$-&$&' !$-(&M#/,' $,((>#*/:' `[Z' 2:):2:' a,%!'S#++:6'BI:[L:ZI6'$:ILGB6'W'S#++:6'B[:[]:ZL6'$:LL]G'W'S#++:6'Z:[J:[F6' $:J`]G:' Q#'+),2!#(!/@'%!'/#(,'*,-!",'3+2#(,'+!'2&$2*,/#U • $,((>#))(!2#1!&$,' %,((>!")&+/#' +&+</.<5#' O2&")*,$+!5#'%!'=*),96'#%%!1!&$#(!'*,-!&$#(!','2&".$#(!P' )#*!' #(' G^' %,(' *,%%!/&' )*&%&0&:' a#6' /.0#5!#6' *!"#*2#/&' 24,' !' *!2#5!' 2&$+,-.!<' ,' !' 2&"),$+!' ),*2,)!<'$&$'+&$&'+&--,?'#'*!/,$./#'%>#22&$/&' 44 Associazioni e Sport n.dieci 2013 LAVORO E PREVIDENZA "#*1&'B[[G:' !-.#*%&'#!'5#*!'*#--*.))#",$<'!5!'!$%!2#<6'&22&**,'9#*,'.$#'%.)(!2,'&++,*5#1!&$,U • nel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• nel &#<<&',,#*.)(%"+>16'!$5,2,6'5!'+&$&'+!#'.$#' +,*!,' %!' 3-.*,' &5,' +!' *!24!,%,' $,2,++#*!#",$/,' (>,+!+/,$1#' %!' .$' 2&$/*#0&' %!' (#5&*&' +.M&*%!$#/&' O2&",'#%',+,")!&'-(!'&),*#!',%'!")!,-#<'#""!$!+/*#<5!','/,2$!2!'%!),$%,$<'%#((,'!")*,+,'*#%!&9&$!24,6'/,(,5!+!5,6'&)).*,6'!('Dg*.))&E'%!),$%,$<' %>!")*,+,'%!'+),0#2&(!'5!#--!#$<6'!))&%*&"!6'+2.%,*!,6'2!$&%*&"!6'2#+,'%#'-!&2&6'+#(,'-!&24!6'+#(,' +2&"",++,' ,' #%%,?' #((#' *!2,1!&$,' %,((,' +2&"",++,P6'24,'.$#'+,*!,'%!'(#5&*#/&*!6'&5,'(#'<)&(&-!#' %!'2&$/*#0&'#++.$/#'C'#++&(./#",$/,'!$%!c,*,$/,' *!+),0&'#((>&MM(!-#/&*!,/@'%,((>!$7.#%*#",$/&'h$)#(+:'Q&'+&$&6'#%',+,")!&6'-(!'!+/*.0&*!','-(!'#%%,/<'#-(!'!")!#$<','2!*2&(!'+)&*<5!'%!'7.#(+!#+!'-,$,*,6' )#(,+/*,6'+#(,'3/$,++6'+/#%!6'+9,*!+/,*!6'2#")!'+)&*<5!6'#./&%*&"!6'&)).*,'!'/,2$!2!'&'!'"#++#--!#/&*!' )*,++&'+&2!,/@'+)&*<5,:''' R,MM,$,'#))#!#'24!#*#'(#'2&*)&+#',(,$2#1!&$,'%,((,' 3-.*,' )*&9,++!&$#(!' %#' ,+2*!5,*,' #((>h$)#(+6' #$2&*#' &--!6'$&$'C'+,")*,'9#2!(,'2#)!*,6'!$'2&$2*,/&6'(>!$7.#%*#",$/&')*,5!%,$1!#(,'%!'#(2.$,')*,+/#1!&$!'(#5&*#<5,:' Q#' "&<5#1!&$,6' #' )#*,*,' %,((&' +2*!5,$/,6' C' %#' *!2,*2#*,U F:' $,((#'/#++#<5!/@'%,((,'3-.*,')*&9,++!&$#(!',(,$2#/,'$,!'+&)*#'2!/#<'!$/,*5,$<'$&*"#<5!\ B:' $,((#'5#*!,/@'%!'2&$/,+<'!$'2.!'+!')&/*,MM,'!$+,*!*,' (#')*,+/#1!&$,'(#5&*#<5#: %#')#*/,'%,('2&""!0,$/,\' • $,((>,+&$,*&' %,-(!' #%,")!",$<' =5#U' $&$' +!' #%%,M!/#' (>=5#' !$' 9#0.*#' ,' $&$' +!' %,/*#,' (>=5#' %#-(!' #27.!+<6' 2&$+,-.,$/,",$/,' $&$' %&5*@' ,++,*,' )*,+,$/#/#' (#' %!24!#*#1!&$,' =5#' ,' $&$' %&5*#$$&' ,++,*,',c,0.#<'!'5,*+#",$<'),*!&%!2!\ • $,((>,+,$1!&$,' %,(' 5,*+#",$/&' ,' %,((#' %!24!#*#1!&$,'=*#)\ • $,((>,+&$,*&'%,((#'/,$./#'%,((,'+2*!0.*,'2&$/#M!(!' ,'%,((,'*,-!+/*#1!&$!'=5#\'*,+/#'(>&MM(!-&'%!'$.",*#*,','2&$+,*5#*,'(,'9#0.*,',",++,','*!2,5./,: • ,+2(.+!&$,'%#-(!'+/.%!'%!'+,0&*,: f22&**,'!$'.(<"&'*!"#*2#*,'24,'!('2:%:'*,-!",'%,!'D+.),*"!$!"!E'%!'2.!'+&)*#'$&$'+#*@'#))(!2#M!(,'#'7.,((,'#?5!/@'24,'-!@'-&%&$&'%!'.$&'+),2!#(,'*,-!",'=5#' 2&",6'#%',+,")!&6'(,'D% %.6C("3(,+6 (./0(,1(,D6/0 (/ (,*%3%#%,/1,% .06 ("3%,1%(,."3.%#7,%, $#6+%3$/0(:,%, $#/E%3(+%37,1/3C/37,/3.F%,(3,1( ."$%.F%,%,, /0%,1/, '/00",D6/31",04% %.6C("3%,1(,+6 (./,1/0,2(2",1(,16#/$/, (3G%#("#%, /0, .(3D6/3$/, !%#, .%3$", 1%004"#/#(", ."+!0% (2",1(,/!%#$6#/,/0,!6''0(.",1%004% %#.(C("”G: ;:0)2'#3&#*.)(%",&.$03.)60#!. f22&**,' )*,(!"!$#*",$/,' &++,*5#*,' 2&",' (#' -,$,*#(!/@' %,!' (#5&*#/&*!' #./&$&"!' </&(#*!' %!' )#*</#' =5#6' +)*&55!+<' %!' .$#' )*&)*!#' 2#++#' )*,5!%,$1!#(,6' +!#$&' /,$.<'#%'!+2*!5,*+!',%'#'5,*+#*,'(#'*,(#<5#'2&$/*!M.1!&$,' #((#' g,+<&$,' R,)#*#/#' =$)+:' Q#' )#*<2&(#*!/@' %!' /#(,' !$7.#%*#",$/&' +>!$2,$/*#' +.' .$' &$,*,' 2&$/*!M.<5&',+2(.+!5#",$/,'#'2#*!2&'%,(')*&9,++!&$!+/#' ,%'#""&$/#$/,6'$,('B[FJ6'#('BL'^'O*!%&0#'#('B[^'+,' ),*2,0&*,'%!'),$+!&$,'&'!+2*!0&'#%'#(/*#'9&*"#')*,5!%,$1!#(,'&MM(!-#/&*!#P'%,('*,%%!/&'%!24!#*#/&'$,('7.#%*&' h'%,('"&%,((&'i$!2&6:'R,MM,$,'+!#'!$,+!+/,$/,' !(' ",22#$!+"&' %,((#' *!/,$./#' )*,5!%,$1!#(,' O)*&)*!&' %!'#(/*!'(#5&*#/&*!'#./&$&"!'!+2*!?'#((#'g,+<&$,'+,)#*#/#6'2&",'#%',+,")!&6'!'2&:2&:)*&'&'-(!'#++&2!#<' !$' )#*/,2!)#1!&$,P6' !(' )*&9,++!&$!+/#' 4#' (#' 9#2&(/@' %!' #%%,M!/#*,'#('2(!,$/,6'#'</&(&'%!'*!5#(+#6'.$>#(!7.&/#' )#*!'#('`^'%,!'2&"),$+!'(&*%!:' e#(,' !$7.#%*#",$/&' +.M!+2,' %,((,' !")&*/#$<' ,22,1!&$!'7.#$%&'!(')*&9,++!&$!+/#',+,*2!/#'.$>#?5!/@'*!2&$%.2!M!(,'#'7.,((,'!$%!2#/,'$,((>#*/:J'%,('H:Q-+:'S;R' $:L[]KFZ`L6'2&+N'2&",'!$/,-*#/&'%#!'H,2*,<'%,('b!$!+/,*&' %,(' Q#5&*&' %,(' F[' $&5,"M*,' FZZL' ,' %,(' FG' 1 !-.#*%&' #(' )*!"&' 5,*+#$/,6' &22&**,' +&0&(!$,#*,' 2&",6'%#'/,")&6'(#'-!.*!+)*.%,$1#L'4#'#5./&'"&%&' %!' )*,2!+#*,' 24,' D3%0, ( $%+/, !#%2(1%3C(/0%, ($/0(/3", 04H3! , (,./#/E%#(CC/,D6/0%,H 7$6$",!#%2(1%3C(/0%,!%#, 0/, *%3%#/0($5, 1%(, 0/2"#/$"#(:, +%3$#%, 04( .#(C("3%, /1, /0$#(,( 7$67,I."+%,/1,% %+!(",04J3!/0 K,#/!!#% %3$/, 04%..%C("3%”]:' G ''S&+N'(#'e#M,((#'#((,-#/#'#('H; '$:I`[KLB'*!24!#"#/#6'#!'3$!'%,((>,+2(.+!&$,'%#('*,-!",'%,!'"!$!"!6'+!#''%#((#'5,224!#'2!*2&(#*,'%,((>T-,$1!#'%,((,' h$/*#/,' $:LJKhK[L' *!-.#*%&' #((>%&' *,-!",' %,!' "!$!"!6' +!#' %#((#' *,2,$/,' 2!*2&(#*,'$:FLKhKFB:''' 6 ''a#'*!"#*2#/&'24,'(>&$,*,'2&$/*!M.<5&'C'/.0&'#'2#*!2&'%,!'+&--,?'+/,++!' ,%'!('5,*+#",$/&'%,!'2&$/*!M.<'%,5,',++,*,',+,-.!/&6'/*#"!/,'!('"&%,((&' jB`'/,(,"#<2&6'#((,'+2#%,$1,'3+2#(!')*,5!+/,'),*'!(')#-#",$/&'%,((,'!")&+/,'+.!'*,%%!<'O+#(%&'B[FB6')*!"&'#22&$/&'B[FJ','+,2&$%&'#22&$/&'B[FJP L ''S#++:'+,$/:'$:F[G`KZF','$:'JI`JKZI: ''S&+N'!('S&$+!-(!&'%!'R/#/&6'$,(')#*,*,'*,+&'#('b!$!+/,*&'%,('Q#5&*&6'!$'%#/#' FJ:[I:]`: ] 45 Associazioni e Sport n.dieci 2013 LAVORO E PREVIDENZA S&$+,-.,$/,",$/,6'(>,(,$2#1!&$,'2&$/,$./#'$,!'+&)*#'*!24!#"#<')*&55,%!",$<'$&*"#<5!'5#'2&$+!%,*#/#'/#++#<5#',%'!$/,*)*,/#/#'*,+/*!?5#",$/,:'' e#(,' &*!,$/#",$/&' 4#' %,/,*"!$#/&' (>,+2(.+!&$,' %#((>&*M!/#'h$)#(+'%!'#(2.$,'3-.*,'24,6').*'-*#5!/#$%&'$,('"&$%&'%,((&'+),0#2&(&6'$&$'*!,$/*#5#$&'/*#' 7.,((,' )*,5!+/,' %#((#' $&*"#<5#' #((>,)&2#' 5!-,$/,\' (>,+,")!&' C' *!9,*!/&' #!' %!),$%,$<' %>!")*,+,' %!' )*&%.1!&$,'%!'+.))&*<'#.%!&5!+!5!'),*'3$#(!/@'!$9&*"#<5,','2&"",*2!#(!6'!'/,(,5,$%!/&*!6'(,'!$%&++#/*!2!',%6' !$3$,6'!'/,2$!2!'#%%,?'#((,'"#$!9,+/#1!&$!'%!'"&%#9:' ;:0,%(./0"3.<!0"#)0*#(%&0"."3.0"baby parking T$24,' !$' /#(!' 2#+!' (#' )*,+/#1!&$,' /*&5,*@' .$' !$7.#%*#",$/&' h$)#(+' +&(&' +,' (#' )*,+/#1!&$,' +!#' !$+,*!/#' #((>!$/,*$&' %!' D $#6E6#%, $6#( 7.F%, %, 1(, !%E/."0"E:' H!5,*+#",$/,6' 7.#(&*#' +!' +5&(-#' #((>!$/,*$&' %!' 2,$/*!' 2&"",*2!#(!'O5,%!'!''/'L,!/#M(3*P'&'#((>!$/,*$&'%!'+/*.//.*,'+#$!/#*!,6'2#+,'%!'*!)&+&6'#M!/#1!&$!')*!5#/,',22:6'(#' )*,+/#1!&$,' %>!$/*#0,$!",$/&' $&$' )&/*@' 24,' *!2#%,*,' $,((#'g,+<&$,'R,)#*#/#:' e#(!' %!+<$1!&$!' $&$' 4#$$&' .$' 2#*#0,*,' ",*#",$/,' $&"!$#(!+<2&'&'2(#++!32#/&*!&6'"#'!$2!%,*#$$&'2&$2*,/#",$/,'+.('"&$/#$/,'2&$/*!M.<5&'%#'5,*+#*,',6' 2&",'+!'5,%*@'$,(')*&++!"&' )#*#-*#9&6'+.('5,*+#$/,' %,-(!' #%,")!",$<' #""!$!+/*#<5!' )*&)*!' %,(' (#5&*&' #./&$&"&:' =$' )#*<2&(#*,6' (>!$7.#%*#",$/&' %,((#' )*,+/#1!&$,' $,((>&*M!/#' h$)#(+6' )&*/,*@' 2&$' +d' .$' )*,(!,5&'2&$/*!M.<5&')#*!'#('JJ^'%,('2&"),$+&'(&*%&' )#0.!/&:' ;.*' ,++,$%&' !(' *,(#<5&' &$,*,' 2&$/*!M.<5&' *!)#*</&'$,((#'"!+.*#'%!U • .$'/,*1&'#'2#*!2&'%,('(#5&*#/&*,' • %.,'/,*1!'#'2#*!2&'%,('2&""!0,$/,6' (>&MM(!-&' %!' 5,*+#",$/&6' ,$/*&' !(' FI' %,(' ",+,' +.22,++!5&6'-*#5,*@'),*'!$/,*&'+.'7.,+/>.(<"&'$,((#'+.#' 7.#(!/@' %!' D+&+</./&' %>!")&+/#E:' T' 7.,+/>.(<"#' *,-&(#'9#$$&',22,1!&$,'!'(#5&*#/&*!'#./&$&"!',+,*2,$<' #?5!/@'".+!2#(!'O2#$/#$<6'".+!2!+<',%'!'%!+2Wk&2X,YP6' !' 7.#(!' %&5*#$$&' )*&55,%,*,' %#' +C' #(' 5,*+#",$/&' %,((#'*,(#<5#'2&$/*!M.1!&$,: l.#(&*#'+!'/*#?'%!'.$'-*.))&'%!'".+!2!+<6'(>&MM(!-&'*!2#%*@'+.'2!#+2.$&'%!',++!'7.#$%&'$&$'&),*!$&'+&0&'9&*"#' %!' 2&")(,++&' (,-#(",$/,' 2&+</.!/&\' 2&$/*#*!#",$/,6' (>&MM(!-&'*!2#%*@''+.('2&")(,++&K-*.))&'".+!2#(,: a#6'!$3$,6'*!2&*%#/&'24,6'#'%!c,*,$1#'%!'7.#$/&')*,5!+/&' ),*' !' (#5&*#/&*!' #./&$&"!' !+2*!?' #((#' -,+<&$,' R,)#*#/#6' • (>&MM(!-&'%!'5,*+#",$/&'!$')#*&(#'+,-.,'$&$'.$' )*!$2!)!&'%!'2#++#6'"#'%!'2&"),/,$1#\' • !('2#(2&(&'%,((>!")&$!M!(,6'!$5,2,6'+,-.,'!('2*!/,*!&' %,('2:%:'"!$!"#(,'-!&*$#(!,*&'24,6'$,('B[FJ6'#""&$/#'#%'_'`L6[L:' ;:0,%(./0"3.<!0"./,.&9"%,0)0%)0/9 ;!A'2&")(,++#'*!+.(/#'(>!$7.#%*#",$/&'%,!'22:%%:',+),*<' &)!$!&$!+<' #((>!$/,*$&' %!' /*#+"!++!&$!' *#%!&/,(,5!+!5,:' R.(').$/&'!('b!$!+/,*&'%,('Q#5&*&'4#'#5./&'2.*#'%!'%!+<$-.,*,'!'",*!'D" !(7E'%#!'5,*!',')*&)*!'D."++%3$/$"#(E:'' b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h$)#(+:''' 2 !-.#*%&'#('+,2&$%&'5,*+#$/,6'$&$').8',++,*,'+&0#2!./&'2&",'#(2.$,'3-.*,')*&9,++!&$#(!'+!#$&'2&+/*,//,'#'2#"M!#*,'!$7.#%*#",$/&')*,5!%,$1!#(,'#'+,2&$%#'%,('2&$/,+/&'!$'2.!'+>!$+,*!+2,'(#')*,+/#1!&$,'(#5&*#<5#: ;:0,%(./0"3.<!0"0/(&'@%&0"/,%&9$0"."3.0"1'" %+!2$)"!,+'" l.#(&*#' (>!+/*.0&*,' D)*&9,++!&$!+/#E' +5&(-#' (#' )*&)*!#' )*,+/#1!&$,'#'9#5&*,'%!'.$'2&""!0,$/,'24,6'#')*,+2!$%,*,'%#((#')*&)*!#'$#/.*#'#++&2!#<5#'&'!")*,$%!/&*!#(,6' +5&(-#' .$>#?5!/@' 2&$' .$#' 24!#*#' 5&2#1!&$,' +)&*<5#6' +#*@'$,2,++#*!&'!('5,*+#",$/&'%,((#'2&$/*!M.1!&$,')*,++&'(>h$)#(+:'l.#(&*#6'!$5,2,6'(#')*,+/#1!&$,'+!#'*!5&(/#U • #'2&""!0,$<'24,'+5&(-&$&'.$>#?5!/@'%!'2.*,',+/,<24,'&'%!'*,2.),*&'"&/&*!&6 • &55,*&6'!$'9#5&*,'%!')*!5#<6' +#*@'2&$+,$</&'(>!$7.#%*#",$/&')*,++&'(#'g,+<&$,'R,)#*#/#'=$)+:' ;#"<./9%)."#**0)0/(	$#"3.!"!#$%&%"#'(%? nomo Q>!$7.#%*#",$/&'h$)#(+'%,((#')*,+/#1!&$,'#./&$&"#' )*&9,++!&$#(,')&*/#'2&$'+d'.$#'+,*!,'%!'&MM(!-4!'#""!$!+/*#<5!'!$'2#)&'#('2&""!0,$/,'24,6'%!5,*+#",$/,6'$&$'#5*,MM,:';*,(!"!$#*",$/,6'7.,+/>.(<"&'%&5*@' #?5#*+!' ),*' 5,%,*+!' *!2&$&+2!./#' .$#' "#/*!2&(#' h$)#(+',%'.$'2&%!2,';!$6')*&%*&"!2!'#((>,c,0.#1!&$,' %,-(!'#%,")!",$<'+.22,++!5!'24,'2&$+!+/&$&U 9 ''f22&**,')*,2!+#*,'24,6'&--!6'+!#'(,'!$%&++#/*!2!'24,'!'/,2$!2!'#%%,?'#((,' "#$!9,+/#1!&$!'%!'"&%#'*!,$/*#$&'#')!,$&'</&(&'$,((>&MM(!-#1!&$,'2&$/*!M.<5#'h$)#(+: 46 Associazioni e Sport n.dieci 2013 LAVORO E PREVIDENZA $,((#' *!24!,+/#' #((>h$)#(+6' ,$/*&' G' --:' %#((#' +<).(#' %,('2&$/*#0&',%6'!$'&-$!'2#+&6')*,5,$<5#",$/,'#((#' )*,+/#1!&$,6'%,('2,*<32#/&'%!'#-!M!(!/@6'$,2,++#*!&'#' 9#*',+!M!*,'$,(')*&)*!&'(&2#(,'!(')*&9,++!&$!+/#\ • $,((#'/*#+"!++!&$,''#('S,$/*&'),*'(>=")!,-&6',$/*&' (,' B`' %,(' -!&*$&' #$/,2,%,$/,' #((#' )*,+/#1!&$,6' %,((#' 2&".$!2#1!&$,' %>#++.$1!&$,' %,(' )*&9,++!&$!+/#\' +.(' ).$/&6' (>h$)#(+F[' 4#' 24!#*!/&' 2&",6' $,((>!)&/,+!'%!')(.*#(!/@'%!'*#))&*<'2&$'(&'+/,++&' (#5&*#/&*,' $,((>#*2&' %!' .$' #$$&6' !(' 2&""!0,$/,' )&/*@6'$,((#'+/,++#'2&".$!2#1!&$,'%>#++.$1!&$,6' !$%!2#*,' #$24,' (#' )*,+.$/#' %#/#' %!' 2,++#1!&$,' %,((#')*,+/#1!&$,\ • $,('5,*+#",$/&6',$/*&'!('FI'%,('",+,'+.22,++!5&' #(')#-#",$/&'%,!'2&"),$+!6'%,!'2&$/*!M.<'%&5.<6'#'",11&'jB`'%!')#-#",$/&\ • $,((#' /*#+"!++!&$,6' ,$/*&' !(' BG' %,(' ",+,' !$' 2.!' +&$&' +/#<' )#-#<' !' 2&$/*!M.<6' !$' 5!#' /,(,"#<2#6' %,((#'%,$.$2!#'2&$/*!M.<5#'",$+!(,'!$%!2#$%&'!' 2&"),$+!',*&-#<',%'!'-!&*$!'%!'(#5&*&')*,+/#<: R!#'(#'"#$2#/#'*!24!,+/#'%,('2,*<32#/&'%!'#-!M!(!/@'24,' (>&",++#'/*#+"!++!&$,'%,((#'2&".$!2#1!&$,'#('S,$/*&' ),*' (>=")!,-&' 2&")&*/#$&' (>#))(!2#1!&$,' %,((,' +,-.,$<'+#$1!&$!U • %#'_F[['#'_G[['O*!%&0#'#""&$/#'#%'_FII6ILP6' ),*'(>&",++#'&'/#*%!5#'2&".$!2#1!&$,'#('S,$/*&'' ),*' (>=")!,-&6' #' 2.!6' /.0#5!#6' +#*@' #))(!2#M!(,' !(' )*&2,%!",$/&')*,"!#(,'%,((#'%!m%#'&MM(!-#/&*!#\ • %!'_FBG6'),*'&-$!'-!&*$#/#','),*'&-$!'(#5&*#/&*,6' ),*'#5,*'9#0&',+!M!*,'(#5&*#/&*!')*!5!'%!'2,*<32#/&' %!'#-!M!(!/@6'#'2.!'/.0#5!#'$&$'+#*@'#))(!2#M!(,'!(' )*&2,%!",$/&'%,((#'%!m%#'&MM(!-#/&*!#: Tc*&$/#<' M*,5,",$/,' -(!' #+),?' +#$1!&$#/&*!6' &22&**,' +&0&(!$,#*,' 24,' #' 7.,+/#' +,*!,' %!' &MM(!-4!' 9#$$&',22,1!&$,'%.,'2#/,-&*!,'%!'(#5&*#/&*!'h$)#(+U • !'(#5&*#/&*!'#./&$&"!')*&9,++!&$#(!'$,((>#"M!/&'+)&*<5&'),*'!'7.#(!6'9,*"&'*,+/#$/,'(>&MM(!-&'2&".$!2#<5&'#('S,$/*&'),*'(>=")!,-&',%'!('",22#$!+"&'%,((#' *!/,$./#')*,5!%,$1!#(,6'$&$'C'*!24!,+/&'!('2,*<32#/&'%!' #-!M!(!/@'O)*&)*!&'%,('"&$%&'%,((&'+),0#2&(&P\ • !'(#5&*#/&*!'#./&$&"!',+,*2,$<'#?5!/@'".+!2#(!6' !'7.#(!'%&5*#$$&')*&55,%,*,'%#'+d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• =$' *,(#1!&$,' #' 7.,+/>.(<"#' 2#/,-&*!#' %!' (#5&*#/&*!6' C'$,2,++#*!&')*,2!+#*,'24,'!('2&""!0,$/,6'+,MM,$,' ,+&$,*#/&'%#-(!'&MM(!-4!')*,5!%,$1!#(!'+&)*#'!$%!2#<6' %&5*@6'2&".$7.,6'#22,*/#*+!'%,(')&++,++&','%,((>,+!+/,$1#'%,('2,*<32#/&'%!'#-!M!(!/@:' F[ ''b,++#--!&'$:J'%,('BGK[IK[Z: 47 Associazioni e Sport n.dieci 2013