Categories: Publications | Tag: accertamento ispettivo, obbligo contributivo, onere probatorio, pay contributions, inspection
The Court of Cassation no. 24208 – 02/11/2020 focused again on the value of the statements made during the inspection for the judge called to assess the existence of the employer’s obligation to pay contributions, especially if the latter has not fulfilled the burden of proof. The Supreme Court held that “The principle of self-sufficiency ....
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