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The buyer is liable for the payment of credits of his supplier’s employees
- 11/12/2017
Article 29, paragraph 2, of Legislative Decree no. 276/2003, provides that a buyer (“committente”) is jointly liable with the contractor (“appaltatore”) and the subcontractor (“subappaltatore”) for the payment of wages and social contributions on behalf of the contractor’s and subcontractor’s employees.
The Italian Constitutional Court was asked to establish whether or not that provision is unconstitutional as far as it would not consider a buyer to be jointly liable also with his supplier (“subfornitore”) for the wages and social contributions of his supplier’s employees.
With Judgment no. 254 of 6th December 2017, the Court has rejected the application and stated that the provision at issue can be applied also in the case under scrutiny; therefore, the buyer is jointly liable also with his supplier for the wages and social contributions of his supplier’s employees.
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