For the Court of Cassation it is right and proper tax tips of employed workers.
It is a ruling that overturns an unwritten principle but commonly considered as a form of thanks for the service received. For the Supreme Court, however, tips must be considered in all respects as part of a worker's income and, for this reason, must be taxed.
This is the principle of law established by the tax section of the Court of Cassation, with an order filed last Thursday in the context of a case which sees theInland Revenue and a man employed as head receptionist in a hotel in of Sardinia.
The Supreme Court has accepted the appeal of the Revenue Agency and established, also retracing the principles already expressed in a ruling of 2006 – concerning croupiers' tips – that “with regard to income from employment, the liberal donations received by the employee in relation to his/her work activity, including the so-called tips, fall within the scope of the all-encompassing definition of income established by article 51, first paragraph, of Presidential Decree 917/1986 and are therefore subject to taxation”.
The ermines have therefore, in accepting the appeal of the Revenue Agency, annulled with referral the decision of the Tax Commission of Sardinia which had ruled in favour of the worker, who had received a notice of assessment for the year 2007 for undeclared income from employment for 83.650 euros corresponding to tips.
La Regional tax commission had accepted the man's appeal, considering the tips not taxable, given their "random nature" and because “received directly from customers without any relationship with the employer.” The Court of Cassation is of a completely different opinion, according to which “the assumption of the Financial Administration must be shared” for which “the all-encompassing nature of the concept of income from employment justifies the total taxability of everything that the employee receives, even, therefore, as in the case in question, not directly from the employer, but on whose perception the employee can place, based on his common experience, reasonable, if not certain, reliance”.
The case will now return to the Regional Tax Commission for examination, which will have to re-examine the issue on the basis of the line dictated by the Supreme Court.
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