Failure to pay social security withholdings: sanctions and principle of proportionality
on the number 44/2022 of Labor Law and Practice was published the following article by Avv. Andrea Loro:
NON-PAYMENT OF SOCIAL SECURITY DEDUCTIONS: PENALTIES AND PRINCIPLE OF PROPORTIONALITY
The contribution analyzes the sanctioning system in force in the event of failure to pay social security withholdings by the employer, resulting in the issuance of an order-injunction. In particular, the criticalities of the system and possible discrepancies with respect to the principle of proportionality repeatedly affirmed by the Court of Justice of the European Union are highlighted.