{"id":21767,"date":"2020-12-02T14:03:31","date_gmt":"2020-12-02T13:03:31","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/the-supreme-court-once-again-dwells-on-the-value-of-the-declarations-made-during-the-inspection\/"},"modified":"2026-02-16T16:16:25","modified_gmt":"2026-02-16T15:16:25","slug":"the-supreme-court-once-again-dwells-on-the-value-of-the-declarations-made-during-the-inspection","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/news\/publications-2-en\/the-supreme-court-once-again-dwells-on-the-value-of-the-declarations-made-during-the-inspection\/","title":{"rendered":"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 \u2013 Vittorio De Luca, Antonella Iacobellis)"},"content":{"rendered":"\n<p>The Court of Cassation no. 24208 &#8211; 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&#8217;s obligation to pay contributions, especially if the latter has not fulfilled the burden of proof.<\/p>\n\n\n\n<p>The Supreme Court held that<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u201c<em>The principle of self-sufficiency of the appeal in cassation [\u2026]requires the applicant to specifically indicate the facts and evidence allegedly neglected by the court of appeal [\u2026]. 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 [\u2026]<\/em> \u201d;<\/li><li>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.<\/li><\/ul>\n\n\n\n<p>Read the full version of the article in Italian published by&nbsp;<a href=\"http:\/\/quotidianolavoro.ilsole24ore.com\/art\/contenzioso-e-giurisprudenza\/2020-12-01\/valore-dichiarazioni-rese-sede-accertamento-ispettivo-164643.php?uuid=ADO5oj5\">Il Quotidiano del Lavoro<\/a>&nbsp;\u2013 Il Sole 24 Ore.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Court of Cassation no. 24208 &#8211; 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&#8217;s obligation to pay contributions, especially if the latter has not fulfilled the burden of proof. The Supreme Court held that \u201cThe principle of self-sufficiency [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,196,212,158,208],"tags":[1542,1543,1544],"class_list":{"0":"post-21767","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-news","10":"category-publications-2","11":"category-publications","12":"tag-accertamento-ispettivo-en","13":"tag-obbligo-contributivo-en","14":"tag-onere-probatorio-en"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>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 \u2013 Vittorio De Luca, Antonella Iacobellis) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/21767\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"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 \u2013 Vittorio De Luca, Antonella Iacobellis) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Court of Cassation no. 24208 &#8211; 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&#8217;s obligation to pay contributions, especially if the latter has not fulfilled the burden of proof. 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