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Agevolazioni oltre i limiti del de minimis: i criteri per il recupero
news 13 giugno 2017 - a cura di Renzo La Costa

Corte di Cassazione in sentenza nr. 14574 del 12 giugno 2017

In tema di agevolazioni contributive, al fine di verificare il superamento del limite del de minimis per giustificarne il recupero, devono considerarsi tutte le agevolazioni usufruite nel triennio e non solo il singolo beneficio. Lo chiarisce la Corte di Cassazione in sentenza nr. 14574 del 12.6.2017, consolidando quindi l’interpretazione maggiormente restrittiva.

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