Case Law

Court of Cassation stated that – unlike its previous case-law as well as the one of the Constitutional Court – principles of the legal order represent the guidelines in the interpretation of the taxation law, while principles of the so called “Statute of the contributor” (Law no. 212/2000), though they give execution to principles mentioned above, do not have superior value than ordinary laws.

Court of Cassation focuses on the so called “Collegato Lavoro” and, in particular, on Article 32, paragraphs 5, 6 and 7, which set damages in a range included between a minimum of 2,5 to a maximum of 12 monthly wage calculated on the last global remuneration in favour of employees, in case of transformation of the fixed-term employment contract.

Court of Cassation – criminal section, with sentence filed on April 12, 2001, stated that, concerning administrative liability of corporate bodies, the Company is liable even if the profit of the crime has been gained in a date before that Legislative Decree no. 231/01 becomes effective.

The Court of Bassano specified that the reasons for the supply of employees have to be interpreted according to rules which are different from the ones traditionally used to judge the reasons grounding the fixed-term contract.

The Court of Cassation specified that the INPS fund called “Fondo di Garanzia” has to pay the severance pay even if the employer is not bankrupt.