Cassation Court en banc session: functional dependency constraint between contribution omissions and relative penalties

With its ruling no. 5076 of 13 March 2015, the Cassation Court en banc session confirmed that in terms of social security contributions, the additional sums due by the taxpayer for omitted or late payment of contributions or insurance premiums, are part of the category of civil penalties. Therefore between the penalties and the omissions they refer to, there is a functional dependency constraint, for which the suspension effects, placed in terms of the omissions, are automatically extended to the relative penalties. The en banc session has thus resolved a case law conflict which had formed on the subject.