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Cassation: yes to taxes also on tips

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Tips must be considered to all intents and purposes as part of a worker’s income and, for this reason, must be subject to taxation. It is the principle of law sanctioned by the tax section of the Supreme Court, with an order filed last Thursday as part of a lawsuit between the Revenue Agency and a man employed as reception manager in a hotel in Sardinia.

The Supreme Court upheld the appeal of the Revenue Agency and established, also retracing the principles already expressed in its 2006 ruling – concerning the tips of croupiers – that “in terms of employee income, the donations received by the employee in relation to one’s working activity, including the so-called tips, fall within the scope of the all-inclusive notion of income established by article 51, first paragraph, of Presidential Decree 917/1986 and are therefore subject to taxation ».

The judges of Piazza Cavour therefore, in accepting the appeal of the Revenue Agency, canceled with postponement the decision of the Tax Commission of Sardinia which had proved the worker right, who had received a notice of assessment for the year 2007 for income from undeclared employment for 83,650 euros corresponding to tips.

The Regional Tax Commission had accepted the man’s appeal, considering tips not taxable, given their “random nature” and as “received directly by customers without any relationship with the employer”. The Supreme Court of Cassation is quite different, according to which “the assumption of the financial administration must be shared” for which “the all-embracing concept of employee income justifies the total taxability of everything that the employee receives, also, therefore, as in the case in question, not directly from the employer, but on the perception of which the employee can make, from his common experience, reasonable, if not certain, trust ». The case will now return to the examination of the Regional Tax Commission which will have to re-examine the question on the basis of the line dictated by the Supreme Court.

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