The Court of Cassation specified that, regarding civil sanctions deriving from social security contribution omissions, Law n. 388/2000, repealing in part the principle of “tempus regit actum”, ratified the generalized enforcement of the sanction system, provided for by Law no. 662/1996, to all the contributory omissions, carried out at any time, as long as they exist and if they are verified by September 30th, 2000.