giovedì 24 gennaio 2013


In allegato, a questo link, la circolare ministeriale 1/13. La circolare affronta due diversi aspetti correlati all'esenzione dal pagamento del contributo unificato.
Il primo afferisce alle controversie introdotte dall'INAIL, in relazione alle quali si valuta la persistenza dell'esenzione "soggettiva", cioè prevista in favore dell'Istituto, dal DPR 1126/1965. Il Ministero ritiene che l'esenzione prevista nel 1965, sia confluita nell'esenzione generalizzata prevista dalla L. n. 533/1973, seguendone poi le sorti in occasione dell'introduzione del contributo prevista nel luglio del 2011.
Ma l'aspetto più interessante della circolare risiede nella seconda parte, laddove il Ministero, sulla scorta della previsione dell'art. 41 della L. 300/70 (SdL), afferma, sostanzialmente, che le controversie ex art. 28 SdL (repressione della condotta sindacale), alla stregua di tutte le ulteriori azioni che trovano il loro fondamento nello Statuto, godono dell'esenzione fiscale, su cui non ha inciso la L. n. 533/1973 (il cui ambito è stato limitato all'aspetto procedurale).
Ma seguendo questo ragionamento, è allora evidente che anche le azioni ex art. 18 SdL, cioè le azione volte a tutelare il lavoratore da licenziamenti illegittimi, dovrebbero godere di tale esenzione! 
Il Ministero tace del tutto su questo inevitabile corollario.

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