{"id":24252,"date":"2019-11-04T10:10:00","date_gmt":"2019-11-04T09:10:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/"},"modified":"2026-02-16T16:14:50","modified_gmt":"2026-02-16T15:14:50","slug":"lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/","title":{"rendered":"Lack of unjustified tax inspection in the event of non-urgency"},"content":{"rendered":"\n

The\nCourt of Cassation, under order no. 24492 dated 1 October 2019, clarified the\ncorrect scope and application of Article 5, paragraph 14, of Law no. 638 dated\n12 September 1983. It specifically stated that the justified ground for\nexempting an employee who is ill from the obligation to be available for a home\ncheck-up corresponds to any fact which, on the basis of average judgement and\ncommon experience, may make it plausible for the worker to be away from home,\nwithout, however, being able to recognise any reason for convenience or\nopportunity.<\/p>\n\n\n\n

Facts of the case<\/strong><\/p>\n\n\n\n

In\nthis specific case, an employee, without having given any prior notice to the\nemployer, was absent from the medical home check-up carried out by the Italian\nNational Social Welfare Institute. The employee, in disciplinary and procedural\nterms, had justified himself by stating that, during the visit, he had\naccompanied his seven-year-old son to hospital for ordinary hospitalisation.<\/p>\n\n\n\n

In\nthe merit proceedings, both the Court and the Court of Appeal with territorial\njurisdiction had ascertained the legitimacy of the disciplinary sanction of the\nfine imposed upon the employee by his employer company. <\/p>\n\n\n\n

Specifically,\nthe District Court, in confirming the decision at first instance, had pointed\nout that only urgent hospitalization at the time corresponding to the tax\ninspection could justify the employee’s absence from home during the periods of\navailability, whereas the ordinary hospitalisation (or follow-up visit) had no\nsign of urgency. <\/p>\n\n\n\n

In\nany event, according to the Court of Appeal, the situation in question did not\npreclude the possibility of prior notification of absence to the employer.<\/p>\n\n\n\n

The\nemployee appealed to the Court of Cassation against the judgement.<\/p>\n\n\n\n

The stance of the Court of Cassation<\/strong><\/p>\n\n\n\n

The\nCourt of Cassation considered the application made by the Court of Appeal of\nArticle 5, paragraph 4, of Law 638\/1983 to be correct, according to which the justified\nreason for exempting an employee in a state of illness from the obligation to\nbe available for a home check-up<\/strong> does not apply only in cases of force\nmajeure. Said reason corresponds to any fact which, on the basis of average\njudgement and common experience, may make it plausible for the worker to be\naway from home, without, however, being able to recognise any reason for\nconvenience or opportunity<\/strong>. The justified ground for exemption must, in\nfact, consist of a sudden and compelling situation of need that makes it urgent\nfor the worker to be present in a place other than his home during the hours of\navailability.<\/p>\n\n\n\n

Consequently,\nin order to establish the lawfulness of the absence, it must be ascertained\nthat there is a causal link between the time when the emergency situation\noccurs and the time of absence from home during the period of availability<\/strong>.\nIn this specific case, said link would have existed, at most, during the night\n(when the worker had accompanied his son to his first admission to the\nemergency department), but had not used to the time of the tax inspection for\nthis purpose. The visit, in fact, took place in the late morning, when the\nworker had not proven any urgency to justify his absence from home during the\nperiods of availability and had failed to give prior notice to the employer.<\/p>\n\n\n\n

The\nCourt of Cassation thus declared the worker’s appeal inadmissible and ordered\nhim to pay the costs of the proceedings.<\/p>\n","protected":false},"excerpt":{"rendered":"

The Court of Cassation, under order no. 24492 dated 1 October 2019, clarified the correct scope and application of Article 5, paragraph 14, of Law no. 638 dated 12 September 1983. It specifically stated that the justified ground for exempting an employee who is ill from the obligation to be available for a home check-up […]<\/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":[961],"class_list":{"0":"post-24252","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-case-law","7":"category-insights","9":"tag-malattia-en"},"acf":[],"yoast_head":"\nLack of unjustified tax inspection in the event of non-urgency - De Luca & 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\/24252\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lack of unjustified tax inspection in the event of non-urgency - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"The Court of Cassation, under order no. 24492 dated 1 October 2019, clarified the correct scope and application of Article 5, paragraph 14, of Law no. 638 dated 12 September 1983. It specifically stated that the justified ground for exempting an employee who is ill from the obligation to be available for a home check-up […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca & Partners\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-04T09:10:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:14:50+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Lack of unjustified tax inspection in the event of non-urgency\",\"datePublished\":\"2019-11-04T09:10:00+00:00\",\"dateModified\":\"2026-02-16T15:14:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/\"},\"wordCount\":563,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"keywords\":[\"malattia\"],\"articleSection\":[\"Case Law\",\"Insights\",\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/\",\"name\":\"Lack of unjustified tax inspection in the event of non-urgency - De Luca & Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\"},\"datePublished\":\"2019-11-04T09:10:00+00:00\",\"dateModified\":\"2026-02-16T15:14:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/case-law-en\\\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lack of unjustified tax inspection in the event of non-urgency\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lack of unjustified tax inspection in the event of non-urgency - De Luca & Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24252\/","og_locale":"en_US","og_type":"article","og_title":"Lack of unjustified tax inspection in the event of non-urgency - De Luca & Partners","og_description":"The Court of Cassation, under order no. 24492 dated 1 October 2019, clarified the correct scope and application of Article 5, paragraph 14, of Law no. 638 dated 12 September 1983. It specifically stated that the justified ground for exempting an employee who is ill from the obligation to be available for a home check-up […]","og_url":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/","og_site_name":"De Luca & Partners","article_published_time":"2019-11-04T09:10:00+00:00","article_modified_time":"2026-02-16T15:14:50+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Melismelis","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Lack of unjustified tax inspection in the event of non-urgency","datePublished":"2019-11-04T09:10:00+00:00","dateModified":"2026-02-16T15:14:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/"},"wordCount":563,"publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"keywords":["malattia"],"articleSection":["Case Law","Insights","Insights"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/","url":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/","name":"Lack of unjustified tax inspection in the event of non-urgency - De Luca & Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/#website"},"datePublished":"2019-11-04T09:10:00+00:00","dateModified":"2026-02-16T15:14:50+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/en\/insights\/case-law-en\/lack-of-unjustified-tax-inspection-in-the-event-of-non-urgency\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/en\/"},{"@type":"ListItem","position":2,"name":"Lack of unjustified tax inspection in the event of non-urgency"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/en\/#website","url":"https:\/\/www.delucapartners.it\/en\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/en\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/comments?post=24252"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24252\/revisions"}],"predecessor-version":[{"id":24253,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24252\/revisions\/24253"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/media?parent=24252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/categories?post=24252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/tags?post=24252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}