{"id":22983,"date":"2017-06-26T22:00:00","date_gmt":"2017-06-26T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/grouping-of-companies-in-the-case-of-fraudulent-splitting\/"},"modified":"2026-02-16T16:10:30","modified_gmt":"2026-02-16T15:10:30","slug":"grouping-of-companies-in-the-case-of-fraudulent-splitting","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/giurisprudenza\/grouping-of-companies-in-the-case-of-fraudulent-splitting\/","title":{"rendered":"Grouping of companies in the case of fraudulent splitting"},"content":{"rendered":"\n

The Court of Cassation, with judgement No. 14175\/2017, stated once again that, for the purpose of calculating the employment demand and verifying the company’s reasons for dismissal, a single centre of interest to which the employment relationship must be addressed applies only in the case of fraudulent splitting demonstrated in the context of different companies belonging to the same group. In particular, the Court, remaining consistent with its earlier judgements, confirmed that in order for such fraudulent splitting to occur, the following requirements must apply: “(A) uniqueness <\/strong>of the organizational and production structure; (B) integration<\/strong> between the activities carried out by the various companies of the group and the related common interest<\/strong>; (C) technical and administrative-financial coordination<\/strong> such to lead to identify a single management entity<\/strong> that conveys the various activities of the individual companies towards a common goal<\/strong>; (D) simultaneous use<\/strong> of the work provided by the various companies, owners of distinct businesses, so that it is carried out in an undifferentiated and simultaneous manner in favour of the various entrepreneurs”. This means that only in the presence of these elements the limits of the context of the company where the dismissal took place apply and the group to which it belongs is considered, with all the consequences of the case.<\/p>\n","protected":false},"excerpt":{"rendered":"

The Court of Cassation, with judgement No. 14175\/2017, stated once again that, for the purpose of calculating the employment demand and verifying the company’s reasons for dismissal, a single centre of interest to which the employment relationship must be addressed applies only in the case of fraudulent splitting demonstrated in the context of different companies […]<\/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":[167,177,190],"tags":[2306,530,2305,941,2304,2303],"class_list":{"0":"post-22983","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-case-law","7":"category-insights","9":"tag-centro-di-imputazione","10":"tag-dismissal","11":"tag-frazionamento-fraudolento","12":"tag-licenziamento-en","13":"tag-requisiti","14":"tag-societa-appartenenti-allo-stesso-gruppo"},"acf":[],"yoast_head":"\nGrouping of companies in the case of fraudulent splitting - 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