{"id":26770,"date":"2012-02-23T23:00:00","date_gmt":"2012-02-23T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/court-of-cassation-kilometers-reimbursement-exempt-from-contributions-even-without-analytical-proof-il-sole-24-ore-of-february-21-2012-page-25-2\/"},"modified":"2026-02-13T11:23:06","modified_gmt":"2026-02-13T10:23:06","slug":"court-of-cassation-kilometers-reimbursement-exempt-from-contributions-even-without-analytical-proof-il-sole-24-ore-of-february-21-2012-page-25-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/court-of-cassation-kilometers-reimbursement-exempt-from-contributions-even-without-analytical-proof-il-sole-24-ore-of-february-21-2012-page-25-2\/","title":{"rendered":"Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (\u201cIl Sole 24 Ore\u201d of February 21, 2012, page 25)"},"content":{"rendered":"\n<div style=\"text-align: justify\"><span style=\"font-size: 9pt\">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.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[168,175,198],"tags":[],"class_list":["post-26770","post","type-post","status-publish","format-standard","hentry","category-case-law","category-insights","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (\u201cIl Sole 24 Ore\u201d of February 21, 2012, page 25) - 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\/26770\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Court of Cassation: kilometers reimbursement exempt from contributions even without analytical proof (\u201cIl Sole 24 Ore\u201d of February 21, 2012, page 25) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"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. 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