Cassation court dismisses INPS appeal, ruling self-employed profits from passive shareholding are capital income, not business income for social security contributions.

The Court of Cassation dismissed the INPS's appeal against a lower court ruling that excluded passive investment profits from the social security contribution base. The INPS argued that all business-related income should be taxed, but the court clarified that profits from mere shareholding in limited liability companies constitute capital income under tax law, not business income. Consequently, the court reaffirmed that only active business earnings qualify as the taxable base for mandatory social security contributions for self-employed individuals.