LECCE – The Court of Appeal of Lecce delete thousands of euros of contributions requested by INPS a following Of some tax assessments. The lawyer Donadei clarifies “INPS can ask for higher contributions only if the tax assessments are not contested”.
With recent sentence no.79/2024, the Court of Appeal of Lecce, sec. work canceled thousands of euros of social security contributions requested from an entrepreneur from Lecce following some tax assessmentswings. The reason?
INPS can request higher contributions only when the tax assessments have become definitive.
The case in question involved an entrepreneur from Lecce assisted by the lawyer. Matteo Sances. The sentence dates back to March 18th but it was decided to report it only in recent days as it has become final following the failure of the entities to appeal to the Court of Cassation.
TheLawyer Savior Donadei – former President of the Civil Chamber of Lecce and regional coordinator of the Civil Chambers of Puglia -, also in his capacity as member of the civil procedure commission of the UNCC (National Union of Civil Chambers), who clarifies that “Everything originates from the moment in which the Revenue Agency issues tax assessments to the taxpayer, re-determining presumed higher incomes in >; Higher social security contributions must also be calculated as a percentage on these amounts. However, these contributions can be requested from the company ONLY where the tax assessments are no longer contestable either because they were accepted by the taxpayer or because, despite having been judicially challenged, they were not annulled by the judges. In practice, the INPS must wait for the outcome of the tax assessments before ordering the payment of further contributions”.
They continue Lawyers Donadei And Sances “We believe It is important to point out that the Court of Appeal practically overturned the sentence first degree. This ruling is very important as it reiterates how the INPS cannot ask for greater contributions by referring solely to the assessments of the Revenue Agency but must provide further elements, especially if the tax assessments are contested. Furthermore, the fact that during the course of the proceedings the taxpayer closed the claims by adhering to the amnesty because the proof of the debt of greater contributions always falls to INPS”.
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