The Court of Cassation, with judgement no. 2000 dated 26 January 2017, ruled once again on the right of top managers to obtain substitutive allowance for any accrued vacation days not taken and on the related burden of proof. Specifically, the Court stated that this right (and the resulting burden of proof) is closely connected to the role covered by the manager within the company. Therefore, the so-called top managers or any managers who, due to their indisputable role, are in a position not to have to report in detail their personal decisions on vacation days, are not entitled to receive the related substitutive allowance if they have not taken their vacation days regularly during their employment relationship, unless they can prove the recurrence of absolutely exceptional and objective company needs, representing impediments to the aforementioned enjoyment. On the other hand, non-managerial personnel or otherwise personnel without the power of self-determining their vacation days, is subjected to the general principle that the employee in order to obtain the substitutive allowance for vacation days not taken has only the burden of proving he/she worked in the days allocated, while the burden of the employer is to prove that such days were paid.
