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Ordinanza — n. 18407/2022 — snciv Generato dall'IA

Italian Supreme Court allows INPS appeal, ruling prescription period for social security contributions includes payment deadline extensions.

Numero d'incarto Ordinanza — n. 18407/2022 — snciv
Autorità giudiziaria
Giurisdizione Italia (IT)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Italian Supreme Court granted the INPS's appeal against a lower court ruling that had declared the contribution payment obligation prescribed. The lower court had incorrectly fixed the prescription interruption date to January 2017, ignoring a specific government decree that extended the payment deadline for 2009 contributions to July 2010. The Court reversed this error, establishing that the prescription period must be calculated from the actual extended deadline, thereby invalidating the lower court's decision and remanding the case.

Regesto Legislator

Generato dall'IA

Art. 2935, Art. 2944 c.c.; In social security matters, the prescription period for separate management contributions begins when payment deadlines expire, meaning any statutory extension of those deadlines must be considered for calculating the start of the prescription period.

Parole chiave

Generato dall'IA
social security contributions prescription period calculation payment deadline extension INPS separate management civil procedure appeal retroattività della rendita d'invalidità calcolo del periodo di contribuzione arretrati di contributi

Disposizioni normative citate

Generato dall'IA
Art. 2935 c.c.
Art. 2944 c.c.
Art. 2, commi 26-31, I. n. 335/1995
Art. 18 d.lgs. 241/1997
Art. 17 d.P.R. 435/2001
d.P.C.M. 10.6.2010
Art. 360, co.1, n. 3 cod. proc. civ.
art. 380-bis cod. proc. civ

Giurisprudenza citata

Generato dall'IA
Cass. n. 10273 del 2021
Generato dall'IA
Ordinanza — n. 18769/2022 — snciv
Cassation court allows INPS appeal, ruling prescription period extended by government decree deferral for 2009 contributions.
Ordinanza — n. 30583/2022 — snciv
Cassation court allows INPS claim against lawyer for missed social security contributions based on habitual professional activity.
Ordinanza — n. 33956/2024 — snciv
Cassation court dismisses INPS appeal on prescription grounds but rejects omission argument, remanding case for new fact-finding.
Ordinanza — n. 38698/2021 — snciv
Cassation court allows INPS appeal, ruling low income alone cannot prove occasional work for social security contributions.
Ordinanza — n. 8921/2023 — snciv
Cassation court rules INPS prescription runs from contribution deadline, not labor dispute judgment date.

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