Categories: Insights, Publications · News, Publications

Tag: accertamento ispettivo, obbligo contributivo, onere probatorio


2 Dec 2020

The Supreme Court once again dwells on the value of the declarations made during the inspection (Il Quotidiano del lavoro de Il Sole 24 Ore, 2 December 2020 – Vittorio De Luca, Antonella Iacobellis)

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.

Subscribe to our newsletter

Contact

Need information? Write to us and our team of experts will respond as soon as possible.

Fill in the form

More news and insights

20 May 2026

Webinar “May 1st Decree: Key Updates and what’s New” –  HR Coffee with De Luca & Partners

On the occasion of our webinar “An HR Coffee with De Luca Partners,” the speakers Silvia Zulato, Senior Associate, and Alessandro Riccardo Polli from the Labour Consulting Division…

12 May 2026

Legitimate dismissal for false attendance reporting and misuse of access system data (Camera di Commercio Francese in Italia – Vittorio De Luca, Silvia Zulato)

With Order No. 7985 of 31 March 2026, the Italian Supreme Court – Labour Section – confirmed the lawfulness of a dismissal for just cause imposed on an…

30 Apr 2026

Webinar “Bonuses: What Do You Need to Know About Objectives?” – HR Coffee with De Luca & Partners

Yesterday, during our first webinar “HR Coffee with De Luca & Partners", the speakers Vittorio De Luca, Managing Partner, and Alessandra Zilla, Managing Associate at De Luca &…

27 Apr 2026

Management of corporate email after termination of employment: the Italian Data Protection Authority extends the right of access to all emails in the individual email account 

“An employee may access the messages in their corporate email account and the documents stored on their computer after the termination of employment. Any limitations must be justified by specific…

27 Apr 2026

Unemployment benefits and resignation following transfer beyond 50 km: distance alone is not sufficient, employer’s breach must be proven  

With order no. 10559 of 21 April 2026, the Italian Supreme Court addressed the issue of unemployment benefits (i.e. “NASpI”) in the context of resignations for just cause following…

27 Apr 2026

DID YOU KNOW THAT… the probationary period clause is null and void if the duties are described in generic terms? 

The Court of Milan, with judgment no. 683 of 3 April 2026, reaffirmed that a probationary clause (i.e. “patto di prova”) is valid only if it contains a specific indication of the duties subject to…