INPS cannot ask directors and shareholders for merchant contributions. A decisive sentence of the Cassation
During 2019 and 2020, INPS tried in every way to get paid the contributions related to the registration to the management of the Merchants of the shareholders and administrators of SRL, under the pretext that, under certain conditions, they carried out a work activity in favor of companies comparable to that of self-employment. All this from today to tomorrow, with tax bills sent rain a little to everyone, even for tens of thousands of euros. A sort of "trawling" of money: you try to send folders on large numbers, hoping that it pays a little and starting disputes in rain.
Fortunately, on January 27 the Court of Cassation intervened with a decisive ruling on the issue. The issued order number 1759 of the Court of Cassation , civil section, which, finally, intervenes on the question of the double contribution position for those who are, at the same time, shareholders and directors of limited liability companies, obliged, for over ten years, to payment of merchant contributions (for the business income produced by the company) and contributions due to the separate management (for any remuneration as director).
The ordinance does not exclude the possibility of double registration, which remains, but dictates a much more important principle: the intellectual duties performed by the director of a limited liability company do not, by themselves, have the necessary characteristics to be able to register the shareholder who carries out this assignment to the merchant management .
Therefore, the fact of being administrators is not enough to be obliged to register with INPS and pay contributions, as, in an authentic interpretation rule (therefore with retroactive effect) contained in paragraph 11 of article 12 of Legislative Decree 78/2010 , as converted by Law 12/2010.
The judgment of the Court of Cassation makes it clear that it is not enough to be remunerated directors to be taxed and that, in any case, shareholders of joint-stock companies are excluded from contributions. A necessary moment of clarity and a sigh of relief for many administrators.
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The article INPS cannot ask directors and shareholders for merchant contributions. A decisive sentence of the Supreme Court comes from ScenariEconomici.it .
This is a machine translation of a post published on Scenari Economici at the URL https://scenarieconomici.it/linps-non-puo-chiedere-ad-aamministratori-e-soci-i-contributi-commercianti-una-decisiva-sentenza-della-cassazione/ on Mon, 01 Feb 2021 07:15:08 +0000.