The territorially competent Court, by judgment No. 106/2019 published on 3 February 2020, stated that the existence of A1 certificates creates a presumption of regularity of contributions of the posted worker.
An Airline company whose registered office is outside Italy brought an action before the Italian National Social Security Institute (‘INPS’), as it received a single inspection report contesting the non-payment of social security contributions in Italy for 31 employees.
In particular, the INPS, recalling the principle of the lex loci laboris for which workers employed in the territory of a Member State must be subject to the legislation of that State, objected that:
The decision of the Court
The judge hearing the case upheld the Airline’s appeal, following the European case law produced by the same company, according to which: the existence of A1 certificates creates a presumption of regularity of contributions of the posted worker.
The Judge, in arguing their decision, proceeded to say that the INPS has no jurisdiction to rule on the whether or not the A1 certificates are valid.
According to the Judge, on the basis of European law, the only instrument recognised to the social security institution is the dialogue and conciliation procedure, according to which the aforementioned should have previously contacted the Authority of the foreign country to put it in a position to assess how correct the A1 forms issued were.
In the event of failure to reach agreement, the INPS should have referred the matter to the European Administrative Commission, which, in spite of the forms, has nevertheless charged the contribution omitted in Italy.
In view of the above, the Judge of first instance declared the claim brought by INPS unfounded, by offsetting the costs of the proceedings.