Increase the number of activities that involve compulsory contributions in favor of Inarcassa
Although the activity carried out by an independent professional architect or engineer, is not among those reserved for members to register their membership (rd 2537/1925 - Articles. 51 and 52) the income derived from it are still subject to social security contributions mandatory in favor of Inarcassa. Provided, however, the cultural background of the typical professional comes into play for the performance of that particular task.
To establish the Court of Cassation by judgment of 14684/2012. A decision which overturns the recent interpretation guidelines (Court of Cassation no. 11154/2004 and 2468/2005) who attributed the obligation to pay social security contributions to Inarcassa the sun "reserved activities", by law, to the categories of professional architect or engineer .
In particular, the Supreme Court has rejected the appeal of an electrical engineer who objected to the request for Inarcassa payment of contributions on earned income resulting from the activities of consulting and programming for data processing and for the activity of directors of a company. According to the applicant not due because they act as an engineer freelancer and outside the services reserved to engineers according to the predictions of the ex-professional rate.
The Supreme Court has deemed it necessary to update the law to the evolution of professional skills, greatly expanded in recent times along with their professional fields, which - it follows - may no longer come in the now decades-long and too narrow "business confidential".
It follows the decision not to follow the guidelines more restrictive than the Supreme Court itself, which bind the compulsory contribution to Inarcassa to activities reserved for members in the appropriate registers, an engineer or an architect. The Supreme Court did not consider it right to give continuity to a different and particular orientation, expressed by a judgment 20670/2004 (On the subject of tax obligations for engineers and architects), according to which the amenability to professional activity actually carried out by the practitioner determines the 'inclusion of their compensation between the sums payable to the pension fund. Activities which, according to the judgment of 2004, need not be among those counted as "confidential" by law.
An address, the new one by the Supreme Court, which greatly expands the professional activities subject to the contribution Inarcassa, including also those that "although not professionally typical, however, present a" nexus "with the professional activity in the strictest sense." These are activities in which the freelancer puts to use the specific technical skills of their cultural baggage of the category to which it belongs. An interpretation of this, said the Supreme Court, which applies to all occupational groups.
Ultimately, as long as specific technical knowledge and skills typical of that category are fed into the body of knowledge needed for the freelancer to perform the particular task, that their fees are subject to the contribution to the insurance association. Only those activities outside the profession are not necessarily amenable to the contribution to the insurance association.
10/09/2012
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Translated via software
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Source:
Italian version of ReteArchitetti.it