Case Law

Court of Cassation, with sentence no. 10341 of May 11, 2011, stated that indemnity in lieu of unused vacations and weekly rests is not considered as item of salary but compensation for damages.

Court of Cassation, with the sentence no. 20845/2011, stated that financial straits of the employer may not justify the missed payment of the social security deductions anyhow.

Court of Cassation, with sentence no. 6625/2011, stated that the burden of proof regarding the possibility to assign the dismissing employee to duties equivalent or similar to those assigned before, is charged on the employer. Even though it has not to be understood in a strict way, this burden shall not be fulfilled solely with the proof of the proposal to the employee to carry out a self-employment activity, without any real guarantee related to job flow and compensation, in particular if worthier chances have been proposed to other employees.

Court of Cassation, with sentence no. 6102/2011, specified that - with reference to tax claims filed by the tax authority - should the claim not be delivered to the tax contributor, the claim has to be notified through the posting up of the deliver notice to the local register, being not necessary a further registered letter.

Court of Cassation has intervened on the competence concerning taxation of the costs suffered for commissions to agents.