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 of the appeal in cassation […]requires the applicant to specifically indicate the facts and evidence allegedly neglected by the court of appeal […]. Moreover, the requirement of self-sufficiency cannot be considered satisfied if the appellant inserts the photographic reproduction of one or more documents (in this case several dozen), entrusting the Court with the selection of the relevant parts […] ”;
• the judge can attribute greater importance to the circumstances reported by the interested parties to the minutes takers, in the immediacy of the facts, rather than to the circumstances reported by them in the deposition during an hearing.

Read the full version of the article in Italian published by Il Quotidiano del Lavoro – Il Sole 24 Ore.