DLP Insights

Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (“Il Sole 24 Ore” of February 21, 2012, page 25)

Catégories: DLP Insights, Case Law

24 Fév 2012
Court of Cassation, with sentence no. 2419/2012, stated that employer who has intention to exercise of the contributive exemption on kilometers reimbursements to the employee is not obliged to give an analytical proof throughout a monthly sheet or other similar document. The situation described before the Court does not dispute the exemption of the kilometers reimbursements but the burden of proof and, in particular, the probationary modalities required by law for its workability.

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