Aggiornamenti

Il convivente di fatto è autorizzato a collaborare nell’attività dell’impresa familiare, stabilisce la Corte Costituzionale.

da | 25 Lug 24 | News fiscali

In its ruling of July 25, 2024, No. 148, the Constitutional Court found Article 230-bis, paragraph 3, of the civil code to be unconstitutional where it fails to include:

  1. as family members, not only the spouse, relatives up to the third degree, and in-laws up to the second degree, but also de facto cohabitants;
  2. as a family business, one that also involves the collaboration of a de facto cohabitant.

Furthermore, the Court declared the unconstitutionality of Article 230-ter of the civil code, which grants significantly reduced protection to de facto cohabitants. Therefore, it is advisable for INPS to revise its current stance following this decision.