The INPS and INAIL contributions are subject to five-year limitation. But not only. Even in case of a tax bill for credits INPS or INAIL can not apply the ten-year limitation provided for in Article. 2953 of the Civil Code, if such a rule does not apply to any claim but only to final judicial decisions, the only ones which can recognize res judicata.
This is what is stipulated by the Court of Cassation in Joint Session (cf.. Cass. N.2337 \ 2016 of 17.11.2016), the principle of which has been endorsed by the Court of Busto Arsizio Section-work, which, just by calling the Supreme Court has very recently declared the nullity of the INPS’s claims prescribed in five years (Ordinary Court of Busto Arsizio / Labour Division, judgment of 53 of 02.06.2017, Judge Dr. Franca MOLINARI, freely visible on www .studiolegalesances.it – Documents section).
In particular, the case was concerned with various tax bills for social security contributions, which although ritually notified, were related to credits for the years from 2002 to 2010. A nothing is worth, therefore, the INPS position and Equitalia who insisted that with the notification of the tax assessment the statute of limitations had changed from five-year to ten-year.
The Court of Busto Arsizio, in fact, he literally said that “It does not occur .. conversion of short limitation period (5 years ex art3, paragraphs 9 and 10, L.335 / 95) ordinary (ten-ez Article 2953 cc). Article 2953 of the Civil Code, in fact, only covers cases in which a court intervenes title becomes final. The tax notice (as well as the debit advice ..) is an administrative act that has no ability to acquire res judicata. “
It is hoped, therefore, that both the competent institutions (INPS and INAIL) and is Equitalia can finally recognize this important principle and therefore recognize the prescription of claims without forcing taxpayers to long and expensive legal action.
Avv. Matteo Sances
Dott.ssa Anna Caragli
