Si fa seguito alla comunicazione Ance del 22 marzo 2022 sulla materia, per segnalare che l’Ispettorato Nazionale del Lavoro, con l’allegata nota n. 1451/2022, ha fornito chiarimenti in materia di regime intertemporale di applicazione della disciplina dei tirocini extracurriculari, con riferimento ai rapporti sorti nel 2021 ma ancora in essere al 1° gennaio 2022, data di entrata in vigore delle novità introdotte dalla legge di Bilancio 2022 (art. 1, commi da 721 a 726), e, in particolare, ai casi di fraudolenza e alle relative sanzioni applicabili.
L’INL rammenta innanzitutto che il tirocinio non costituis
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