{"id":25777,"date":"2025-06-16T11:01:25","date_gmt":"2025-06-16T09:01:25","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/legittimo-il-licenziamento-per-giusta-causa-in-presenza-di-irregolarita-contabili-anche-se-di-modesto-valore-norme-tributi-diritto-de-il-sole-24-ore-13-giugno-2023-alessandra-zilla-e-alesia-3\/"},"modified":"2026-02-16T16:36:17","modified_gmt":"2026-02-16T15:36:17","slug":"legittimo-il-licenziamento-per-giusta-causa-in-presenza-di-irregolarita-contabili-anche-se-di-modesto-valore-norme-tributi-diritto-de-il-sole-24-ore-13-giugno-2023-alessandra-zilla-e-alesia","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-pour-juste-cause-legitime-en-cas-dirregularites-comptables-meme-de-faible-importance\/","title":{"rendered":"Licenciement pour juste cause l\u00e9gitime en cas d\u2019irr\u00e9gularit\u00e9s comptables, m\u00eame de faible importance (Norme &amp; Tributi Diritto de Il Sole 24 Ore, 13 juin 2025 \u2013 Alessandra Zilla et Alesia Hima)"},"content":{"rendered":"\n<p>Par arr\u00eat n\u00b0 11985 du 7 mai 2025, la Cour de cassation a confirm\u00e9 la l\u00e9gitimit\u00e9 du licenciement pour juste cause inflig\u00e9 \u00e0 un salari\u00e9 qui, dans l\u2019exercice de ses fonctions de caissier, s\u2019\u00e9tait rendu responsable de plusieurs irr\u00e9gularit\u00e9s comptables r\u00e9p\u00e9t\u00e9es, consistant principalement en l\u2019omission de l\u2019enregistrement des op\u00e9rations de vente et en la non-\u00e9mission des tickets de caisse fiscaux. Selon la Cour supr\u00eame, ces comportements, bien qu\u2019aff\u00e9rents \u00e0 des montants de faible valeur et en l\u2019absence d\u2019une constatation pr\u00e9cise de d\u00e9tournements, sont n\u00e9anmoins susceptibles de compromettre de mani\u00e8re irr\u00e9versible la relation de confiance entre l\u2019employeur et le salari\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les diff\u00e9rents degr\u00e9s de juridiction<\/strong><\/h2>\n\n\n\n<p>L\u2019affaire trouve son origine dans un contr\u00f4le interne mis en place par l\u2019entreprise via une soci\u00e9t\u00e9 d\u2019investigation, qui avait relev\u00e9 des anomalies r\u00e9p\u00e9t\u00e9es dans la gestion des op\u00e9rations de caisse par le salari\u00e9, ce qui avait conduit \u00e0 l\u2019ouverture d\u2019une proc\u00e9dure disciplinaire et au licenciement pour juste cause.<\/p>\n\n\n\n<p>La d\u00e9cision de licenciement a \u00e9t\u00e9 contest\u00e9e en justice par le salari\u00e9.<\/p>\n\n\n\n<p>Le Tribunal, par une ordonnance rendue \u00e0 l\u2019issue de la proc\u00e9dure sommaire pr\u00e9vue \u00e0 l\u2019article 1, paragraphes 51 de la loi n\u00b0 92\/2012, puis par un jugement confirmatif rendu en phase d\u2019opposition, a donn\u00e9 raison au salari\u00e9, annulant la d\u00e9cision de l\u2019employeur et condamnant ce dernier au paiement d\u2019une indemnit\u00e9 compensatoire.<\/p>\n\n\n\n<p>Selon le juge de premi\u00e8re instance, l\u2019employeur n\u2019avait pas apport\u00e9 la preuve des faits reproch\u00e9s au salari\u00e9. En particulier, les documents comptables produits par la soci\u00e9t\u00e9 n\u2019\u00e9taient pas consid\u00e9r\u00e9s comme fiables, les d\u00e9s\u00e9quilibres de caisse constat\u00e9s \u00e9taient jug\u00e9s comme physiologiques et sans port\u00e9e disciplinaire, et la simple absence de correspondance exacte entre les montants non enregistr\u00e9s et les exc\u00e9dents de caisse ne permettait pas de d\u00e9duire une quelconque appropriation indue. En outre, le Tribunal avait estim\u00e9 que l\u2019utilisation d\u2019une m\u00eame caisse par plusieurs op\u00e9rateurs, via un seul code d\u2019identification, rendait incertaine l\u2019attribution exclusive des irr\u00e9gularit\u00e9s reproch\u00e9es au salari\u00e9 licenci\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2025\/03\/shutterstock_1726274593-1024x683.jpg\" alt=\"\" class=\"wp-image-20183\"\/><\/figure>\n\n\n\n<p>La Cour d\u2019appel de Palerme, en r\u00e9formant le jugement de premi\u00e8re instance, a accueilli le recours form\u00e9 par la soci\u00e9t\u00e9 et a rejet\u00e9 int\u00e9gralement la contestation du salari\u00e9.<\/p>\n\n\n\n<p>Contrairement aux appr\u00e9ciations rendues par les juges de premi\u00e8re instance, la Cour d\u2019appel a estim\u00e9 que la preuve des reproches avait \u00e9t\u00e9 \u00e9tablie gr\u00e2ce \u00e0 un faisceau d\u2019indices multiples et convergents provenant des d\u00e9clarations du personnel d\u2019investigation et de la constatation des manques en caisse, ainsi que par l\u2019examen critique des preuves testimoniales et documentaires.<\/p>\n\n\n\n<p>Par cons\u00e9quent, les juges d\u2019appel ont consid\u00e9r\u00e9 le licenciement comme l\u00e9gitime, observant que les conduites constat\u00e9es repr\u00e9sentaient, en rapport avec la fonction exerc\u00e9e par le salari\u00e9 et au-del\u00e0 de la faiblesse des montants soustraits, une violation grave et r\u00e9p\u00e9t\u00e9e des obligations de loyaut\u00e9 et de fid\u00e9lit\u00e9, justifiant la rupture imm\u00e9diate du contrat de travail.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>La d\u00e9cision de la Cour de cassation<\/strong><\/h2>\n\n\n\n<p>Le salari\u00e9 a form\u00e9 un pourvoi en cassation, articulant cinq moyens, notamment le d\u00e9faut d\u2019examen par la Cour d\u2019appel de faits d\u00e9cisifs du jugement, et en particulier l\u2019appropriation all\u00e9gu\u00e9e du produit des ventes.<\/p>\n\n\n\n<p>La Cour supr\u00eame a rejet\u00e9 le pourvoi, confirmant int\u00e9gralement la d\u00e9cision attaqu\u00e9e. Les Sages ont en effet soulign\u00e9 que, pour la l\u00e9gitimit\u00e9 du licenciement pour juste cause, il n\u2019est pas n\u00e9cessaire de fournir la preuve d\u2019une appropriation indue au sens strict, mais qu\u2019il suffit que des comportements, de par leur gravit\u00e9 objective et subjective, soient susceptibles de compromettre irr\u00e9m\u00e9diablement le lien de confiance.<\/p>\n\n\n\n<p>Continuez la lecture de la version int\u00e9grale publi\u00e9e sur <a href=\"https:\/\/ntplusdiritto.ilsole24ore.com\/art\/legittimo-licenziamento-giusta-causa-presenza-irregolarita-contabili-anche-se-modesto-valore-AH2d7IFB\">Norme &amp; Tributi Diritto de Il Sole 24 Ore.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par arr\u00eat n\u00b0 11985 du 7 mai 2025, la Cour de cassation a confirm\u00e9 la l\u00e9gitimit\u00e9 du licenciement pour juste cause inflig\u00e9 \u00e0 un salari\u00e9 qui, dans l\u2019exercice de ses fonctions de caissier, s\u2019\u00e9tait rendu responsable de plusieurs irr\u00e9gularit\u00e9s comptables r\u00e9p\u00e9t\u00e9es, consistant principalement en l\u2019omission de l\u2019enregistrement des op\u00e9rations de vente et en la non-\u00e9mission [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,212],"tags":[1157,1006],"class_list":["post-25777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","category-news","tag-corte-di-cassazione-fr","tag-licenziamento-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Licenciement pour juste cause l\u00e9gitime en cas d\u2019irr\u00e9gularit\u00e9s comptables, m\u00eame de faible importance (Norme &amp; Tributi Diritto de Il Sole 24 Ore, 13 juin 2025 \u2013 Alessandra Zilla et Alesia Hima) - De Luca &amp; 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\/fr\/wp-json\/wp\/v2\/posts\/25777\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Licenciement pour juste cause l\u00e9gitime en cas d\u2019irr\u00e9gularit\u00e9s comptables, m\u00eame de faible importance (Norme &amp; Tributi Diritto de Il Sole 24 Ore, 13 juin 2025 \u2013 Alessandra Zilla et Alesia Hima) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"Par arr\u00eat n\u00b0 11985 du 7 mai 2025, la Cour de cassation a confirm\u00e9 la l\u00e9gitimit\u00e9 du licenciement pour juste cause inflig\u00e9 \u00e0 un salari\u00e9 qui, dans l\u2019exercice de ses fonctions de caissier, s\u2019\u00e9tait rendu responsable de plusieurs irr\u00e9gularit\u00e9s comptables r\u00e9p\u00e9t\u00e9es, consistant principalement en l\u2019omission de l\u2019enregistrement des op\u00e9rations de vente et en la non-\u00e9mission [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/publications-2-fr\/licenciement-pour-juste-cause-legitime-en-cas-dirregularites-comptables-meme-de-faible-importance\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; 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