De Luca & Partners célèbre 50 ans d’excellence en droit du travail
En 2026, De Luca & Partners célèbre une étape exceptionnelle : ses 50 ans d’activité. Depuis un demi-siècle, le Cabinet accompagne les entreprises dans l’évolution du droit du…
The Court of Cassation, with sentence no. 13240 of May 28, 2013, clarified that the partner of a general partnership is liable for the missed payment of unpaid social security contributions by the company. In the general partnerships all partners are jointly liable without limits for corporate obligations. As a consequence, the partner, pursuant to article 2291 of the Italian Civil Code, is jointly liable towards INPS for the debts for the breach of social security contribution obligation due for the activity performance.