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