Cassation court dismisses INPS appeal on prescription and sanction type, remanding case to Fourth Section.

The Court of Cassation dismissed the INPS's appeal against the Perugia Court of Appeal's judgment regarding contributory credits and civil sanctions. The lower court found the credits for 2006 and 2010 prescribed while confirming the 2011 claim, and applied omission sanctions rather than evasion sanctions due to lack of intentional conduct. The Cassation Court rejected the INPS's argument that the disputed legal status of professional income at the time justified treating the missing tax form as intentional concealment, leading to a remand.