DLP Insights

New sanctions for all the omissions concerning the social security contribution (Court of Cassation no. 23607/2010)

Catégories: DLP Insights, Case Law

03 Déc 2010
The Court of Cassation specified that, regarding civil sanctions deriving from social security contribution omissions, Law n. 388/2000, repealing in part the principle of “tempus regit actum”, ratified the generalized enforcement of the sanction system, provided for by Law no. 662/1996, to all the contributory omissions, carried out at any time, as long as they exist and if they are verified by September 30th, 2000. 

Autres insights