Supreme Court dismissed cassation, ruling tax refunds were not wages but contractual debt.

The Supreme Court dismissed the cassation appeal filed by an employee against a labor court judgment ordering the employer to repay tax refunds. The court found that the employee contract stipulated a net wage, making the employer's payment of taxes and subsequent refunds a contractual obligation rather than part of the wage. Consequently, the court ruled that the tax refund constituted an unjust enrichment claim based on contract breach rather than unjust enrichment under the Civil Code.