Litisconsorzio necessario, danno ed imposizione contributiva: suggerimenti per intendere correttamente una recente sentenza di legittimità
WP C.S.D.L.E. “Massimo D’Antona”.IT – 450/2021

Il saggio è destinato agli scritti in onore del prof. Maurizio Cinelli

The essay analyzes a recent judgment held by the supreme Court of Cassation which ruled on the need for the Italian social security Institute (INPS) to take part in the trial. According to the author, the decision adopted by the Court must be shared where it states that INPS must be present when it comes to recognize a virtual contribution, paid to compensate for damages, while an older solution deserves to be confirmed, where in the past the Supreme Court has stated that, when there is a dispute regarding remuneration, the presence of the employer and the worker is sufficient for the process to be validly constituted

Attached ITA
Authors
Ferrante, Vincenzo