SULLA DISTINZIONE TRA ASSOCIAZIONE IN PARTECIPAZIONE CON APPORTO DI PRESTAZIONE LAVORATIVA E CONTRATTO DI LAVORO SUBORDINATO
L’art. 2549 c.c. definisce l’associazione in partecipazione come il contratto con il quale l’associante attribuisce all’associato una partecipazione agli utili della sua impresa o di uno o più affari verso il corrispettivo di un determinato apporto. L’apporto pacificamente può consistere nel conferimento di capitale – o di altra utilità economica – o di prestazione lavorativa o ancora contemporanemante nel conferimento dell’uno e dell’altra.
Non è connaturale a tale tipologia contrattuale la partecipazione dell’associato alle perdite in quanto l’art. 2553 c.c. consente di escludere totalmente l’associato da tale partecipazione (cfr. Cass., 1.10.2008, n. 24376: “al contratto di associazione in partecipazione non si applica il divieto del patto leonino, dettato in materia societaria dall’art. 2265 cod. civ., ai sensi del quale è vietato che uno o più soci siano esclusi in modo totale e costante dagli utili o dalle perdite; quanto alla posizione dell’associato, l’unica regola inderogabile consiste nel divieto, posto dall’art. 2553 cod. civ., di porre a carico del medesimo perdite in misura superiore al suo apporto, potendo invece le parti determinare tale onere in misure diverse dalle partecipazioni agli utili o anche escluderlo del tutto, come avviene nella cosiddetta cointeressenza impropria. (Rigetta, App. Roma, 17 marzo 2004)”.
L’associazione in partecipazione con apporto di prestazione lavorativa si presta di frequente ad essere abusivamente utilizzata al fine di occultare un vero e proprio rapporto di lavoro subordinato con pregiudizio dei diritti che l’ordinamento ricollega alla prestatore di lavoro subordinato (a titolo di mero esempio: minimi contrattuali, ferie annuali retribuite, mensilità supplementari, t.f.r. e contribuzione previdenziale).
Onde evitare tale abusiva utilizzazione la legge 28 giugno 2012 n. 92 di riforma del mercato del lavoro (art. 1, commi 28, 29 e 30) ha apportato modifiche rilevanti all’associazione in partecipazione con apporto di prestazione lavorativa stabilendo che:
a. il numero degli associati coinvolti nella medesima attività non può essere superiore a tre, a prescindere dal numero degli associanti, salvo si tratti di soggetti legati all’associante da rapporto coniugale, di parentela entro il terzo grado o di affinità entro il secondo. In caso di superamento di tale limite il rapporto dell’associato anche di prestazione di lavoro si considera di lavoro subordinato a tempo indeterminato;
b. la partecipazione dell’associato agli utili d’impresa o dell’affare deve essere effettiva;
c. deve essere consegnato dall’associante il rendiconto dell’affare compiuto o quello annuale di gestione;
d. l’apporto dell’associato deve essere connotato da competenze teoriche di grado elevato acquisite attraverso significativi percorsi formativi ovvero da capacità tecnico-pratiche acquisite da precedenti rilevanti esperienze maturate nell’esercizio concreto di attività. In mancanza delle condizioni di cui ai punti b, c e d il rapporto si presume, salvo prova contraria, di lavoro subordinato a tempo indeterminato.
Con funzione di prevenzione dei contenziosi la legge di riforma contempla la possibilità di procedere alla certificazione del contratto di associazione in partecipazione secondo la procedura contemplata dagli artt. 75 e ss. del Decreto Legislativo 276/2003. Solo i contratti di associazione in partecipazione in essere alla data del 18 luglio 2012 – di entrata in vigore della legge n. 92/2012 – che siano stati certificati conservano validità fino alla loro scadenza contrattuale.
La sentenza che si pubblica (Cass. Civ. Sez. Lav., 22.5.2013, n. 12564) si colloca in un consolidato filone giurisporudenziale che esclude la configurabilità dell’associazione in partecipazione con apporto di lavoro qualora all’associato non venga consentito il controllo sugli utili conseguiti dall’impresa o per il singolo affare, non gli venga fornito il rendiconto contabile (elemento questo la cui mancanza, come si è visto, con la legge di riforma del mercato di lavoro fa presumere iuris tantum la sussistenza di un rapporto di lavoro subordinato) e non gli venga consentita alcuna ingerenza nella gestione aziendale o dell’affare: “la distinzione tra contratto di associazione in partecipazione con apporto di prestazione lavorativa da parte dell’associato e contratto di lavoro subordinato, impone di accertare se lo schema negoziale pattuito abbia davvero caratterizzato la prestazione lavorativa, ovvero se questa si sia svolta con lo schema della subordinazione. In tal senso è corretta la decisione giudiziale che ritenga in concreto non attuato lo schema negoziale tipico del contratto di associazione in partecipazione, nell’ipotesi in cui sia mancato il controllo sugli utili da parte degli associati, i quali siano, altresì, rimasti sostanzialmente estranei alla gestione dell’azienda”.
Il testo integrale della sentenza
Cass. Civ. Sez. Lav., 22.5.2013, n. 12564
REPUBBLICA ITALIANA
IN NOME DEL POPOLO ITALIANO
LA CORTE SUPREMA DI CASSAZIONE
SEZIONE LAVORO
Composta dagli Ill.mi Sigg.ri Magistrati:
Dott. COLETTI DE CESARE Gabriella – Presidente –
Dott. BANDINI Gianfranco – Consigliere –
Dott. CURZIO Pietro – Consigliere
Dott. D’ANTONIO Enrica – Consigliere –
Dott. PAGETTA Antonella – rel. Consigliere –
ha pronunciato la seguente:
sentenza
sul ricorso 25699/2008 proposto da:
LA MIA LIBRERIA DI RUGGERI ORNELLA & C. S.A.S., in persona del legale rappresentante pro tempore, elettivamente domiciliata in ROMA, presso lo studio degli avvocati, che la rappresentano e difendono, giusta delega in atti;
– ricorrente –
contro
– I.N.P.S. – ISTITUTO NAZIONALE DELLA PREVIDENZA SOCIALE, (OMISSIS) in persona del suo Presidente e legale rappresentante pro tempore, in proprio e quale mandatario della S.C.C.I. S.P.A. –
Società di Cartolarizzazione dei Crediti I.N.P.S., elettivamente domiciliati in ROMA, VIA DELLA FREZZA 17, presso l’Avvocatura Centrale dell’Istituto, rappresentati e difesi dagli avvocati , giusta delega in atti;
– controricorrente –
e contro
CASSA DI RISPARMIO DELLA SPEZIA – SERVIZIO DI RISCOSSIONE TRIBUTI;
– intimata –
avverso la sentenza n. 1344/2008 della CORTE D’APPELLO di GENOVA, depositata il 17/01/2008 R.G.N. 14/2006 + 1;
udita la relazione della causa svolta nella pubblica udienza del 22/01/2013 dal Consigliere Dott. ANTONELLA PAGETTA;
udito l’Avvocato;
udito l’Avvocato;
udito il P.M. in persona del Sostituto Procuratore Generale Dott. FRESA Mario, che ha concluso per il rigetto del ricorso.
Svolgimento del processo
Il Tribunale di La Spezia, in parziale accoglimento della opposizione proposta dalla società “La mia libreria di Ruggeri Ornella & C. s.a.s.” alla cartella esattoriale con la quale era intimato il pagamento della somma di Euro 82.095,87 per contributi e sanzioni dovuti in relazione a rapporti di natura asseritamente subordinata, annullava la cartella e condannava la opponente al pagamento dei contributi dovuti in relazione alla sola posizione lavorativa di D.O. ritenuta unica dipendente della società.
Con altra sentenza, pronunziando sull’opposizione a cartella esattoriale emessa per contributi dovuti al SSN e somme aggiuntive, con riferimento alle medesime posizioni lavorative di cui alla prima opposizione, annullava la cartella esattoriale e condannava la opponente al pagamento dei soli contributi e sanzioni riferiti alla posizione lavorativa della dipendente sopraindicata. Entrambe le decisioni erano appellate in via principale dall’INPS ed in via incidentale dalla società. La Corte di appello di Genova, riuniti i giudizi, in riforma della decisione confermava le cartelle esattoriale opposte. Il giudice di appello rilevava preliminarmente il giudicato formatosi in relazione alla statuizione di rigetto della eccezione di nullità delle cartelle opposte osservando che tale eccezione benchè ripetuta nelle conclusioni dell’atto di impugnazione non era suffragata da alcuna critica nella parte motiva della memoria di costituzione con appello incidentale della società.
Nel merito, condivisa la valutazione di primo grado in ordine alla natura subordinata della collaborazione instaurata tra la società e la D., rilevava che anche per le altre posizioni lavorative oggetto di pretese contributiva, formalmente configurate come di associazione in partecipazione, si era in presenza di un rapporto di lavoro dipendente. Tale affermazione era fondata sulle seguenti considerazioni: la concreta organizzazione lavorativa della società implicava la gestione di due punti vendita per il cui funzionamento era necessario un organico fisso di due persone come reso palese dalle clausole del contratto di associazione in partecipazione prevedenti la partecipazione delle associate alla sola ed esclusiva attività di vendita, l’assiduita e continuità della prestazione, la mancata partecipazione alle perdite, la possibilità di richiesta di acconti mensili” non inferiori alla retribuzione corrente di un operaio per l’esercizio di tali mansioni (per le associate T. e M. era invece prevista la sola generica possibilità di chiedere acconti) senza farsi luogo ad eventuale conguaglio per l’ipotesi di acconti superiori alla quota degli utili; le dichiarazioni agli ispettori INPS dalle quali risultava come le “associate” medesime avevano percepito l’attività prestata come di semplici commesse addette alla vendita, nulla ricordando del contratto di associazione in partecipazione in precedenza sottoscritto ( T., M.F.); assenza di controllo degli associati sugli utili e in generale sulla gestione societaria;
mancata produzione da parte della società della documentazione contabile dalla quale ricavare le percentuali di utili. Per la cassazione della decisione ha proposto ricorso la società “La mia libreria di Ruggeri Omelia & C. s.a.s.” sulla base di cinque motivi.
L’INPS, anche quale mandatario della S.C.C.I. S. p. A. ha depositato controricorso. L’intimata Equitalia Spezia S.p.A. S.p.A., già Cassa di Risparmio della Spezia – Servizio Riscossione Tributi, non ha svolto attività difensiva.
Parte ricorrente ha depositato memoria ai sensi dell’art. 378 c.p.c..
Motivi della decisione
Con il primo motivo di ricorso parte ricorrente deduce ai sensi dell’art. 360 c.p.c., comma 1, n. 5, la omessa, insufficiente e contraddittoria motivazione in ordine a fatti decisivi della controversia. Censura in particolare la valutazione delle deposizioni testimoniali che assume essere confermative dell’effettività del rapporto di associazione in partecipazione. Deduce la illogicità e contraddittorietà della motivazione per avere fatto scaturire dalla dichiarazione della teste D. la valutazione di non credibilità delle deposizioni delle altre lavoratrici. Nel prosieguo della esposizione (v. pag. 14 e sg.) deduce l’errore del giudice di appello per avere omesso di considerare che l’onere della prova della natura subordinata del rapporto gravava sull’INPS e non sulla società opponente.
Con il secondo motivo di ricorso deduce, la violazione e falsa applicazione dell’art. 2697 c.c., per avere, in violazione della regola dell’onere probatorio gravante sull’INPS, rilevato con riferimento alla posizione della associata To., dapprima formalmente inquadrata come dipendente, poi licenziata e divenuta, senza soluzione di continuità, associata, che la società non aveva offerto prova rigorosa della avvenuta novazione del rapporto.
Con il terzo motivo di ricorso deduce la omessa, insufficiente e contraddittoria motivazione in ordine a fatti decisivi della controversia. Censura in particolare la decisione per avere omesso la verifica in concreto della sussistenza dell’eterodirezione attribuendo valore decisivo ad elementi sussidiarii della subordinazione peraltro riconducibili allo schema della associazione in partecipazione. Tali il rispetto di un preciso orario di lavoro, l’inserimento nell’organizzazione aziendale, la continuità lavorativa, la necessità di concordare eventuali assenze. Lamenta inoltre la mancata valorizzazione della volontà delle parti espressa nella stipula dei contratti di associazione in partecipazione.
Con il quarto motivo di ricorso deduce la violazione e falsa applicazione degli artt. 2549, 2553 e 2554 c.c.. Sostiene che la circostanza che la quota di partecipazione fosse fissata in una data percentuale degli utili del singolo negozio e la mancata previsione della partecipazione alle perdite, così come la possibilità per l’associato di richiedere acconti mensili non snaturava, come ritenuto dalla Corte territoriale, il rapporto di associazione in partecipazione.
Con il quinto motivo di ricorso deduce, ai sensi dell’art. 360 c.p.c., comma 1, n. 5, la erronea motivazione circa un fatto controverso e decisivo per il giudizio. Deduce l’errore della sentenza impugnata per avere ritenuto passata in giudicato la statuizione di rigetto della eccezione di nullità avverso le cartelle esattoriali opposte. Sostiene di avere censurato la statuizione nelle pagine 10 e 11 della memoria di costituzione con appello incidentale.
I motivi sono infondati. Con riferimento al primo motivo di ricorso, è opportuno ricordare che secondo l’insegnamento costante di questa Corte la denuncia del vizio di motivazione non conferisce al giudice di legittimità il potere di riesaminare autonomamente il merito della intera vicenda processuale sottoposta al suo vaglio bensì soltanto quello di controllare, sotto il profilo della correttezza giuridica e della coerenza logico – formale, le argomentazioni svolte dal giudice di merito al quale spetta in via esclusiva il compito di individuare le fonti del proprio convincimento, controllarne l’attendibilità e concludenza nonchè scegliere tra le complessive risultanze del processo quelle ritenute maggiormente idonee a dimostrare la veridicità dei fatti ad esse sottesi, dando così liberamente prevalenza all’uno o all’altro dei mezzi di prova acquisiti, salvo i casi tassativamente previsti dalla legge (tra le altre, v. Cass. n. 18119 del 2008; n.5489 del 2007; n. 20455 del 2006; n. 20322 del 2005 ; n. 2537 del 2004). In conseguenza, il vizio di motivazione deve emergere dall’esame del ragionamento svolto dal giudice di merito quale risulta dalla sentenza impugnata e può ritenersi sussistente solo quando, in quel ragionamento sia rinvenibile traccia evidente del mancato (o insufficiente) esame di punti decisivi della controversia prospettati dalle parti o rilevabili d’ufficio, ovvero quando esista insanabile contrasto tra le argomentazioni complessivamente adottate, tale da non consentire la identificazione del procedimento logico- giuridico posto a base della decisione, mentre non rileva la mera divergenza tra valore e significato diversi che, agli stessi elementi siano attribuiti dal ricorrente ed in genere dalle parti (v., per tutte Cass. S.U. n. 10345 del 1997). In altri termini, il controllo di logicità del giudizio di fatto – consentito al giudice di legittimità – non equivale alla revisione del “ragionamento decisorio”, ossia dell’opzione che ha condotto il giudice del merito ad una determinata soluzione della questione esaminata in quanto siffatta revisione si risolverebbe, sostanzialmente in una nuova formulazione del giudizio di fatto riservato al giudice del merito e risulterebbe affatto estranea alla funzione assegnata dall’ordinamento al giudice di legittimità. Alla luce dell’orientamento sopra richiamato va affermata la inammissibilità del primo motivo di ricorso in quanto le censure svolte tendono a sollecitare con riferimento al contenuto delle deposizioni testimoniali un diverso apprezzamento delle stesse rispetto a quello operato dal giudice di appello. Parte ricorrente infatti si limita a contestare il significato probatorio attribuito nella sentenza impugnata alle deposizioni testimoniali deducendo, in termini generici, che esso è stato “stravolto” dalla Corte di appello e che le deposizioni in oggetto,se correttamente interpretate/avrebbero confermato la natura di associazione in partecipazione dei rapporti in controversia. Non specifica tuttavia, quale circostanza o elemento, avente carattere di decisività è stato trascurato o inadeguatamente valutato dal giudice di secondo grado; non chiarisce le ragioni della dedotta illogicità della decisione per avere il giudice di appello tratto dalle dichiarazioni della D. elementi di valutazione della credibilità delle altre testi; nè si confronta con il complessivo percorso argomentativo della sentenza impugnata che è pervenuta all’accertamento della natura subordinata dei rapporti oggetto di pretesa contributiva dell’INPS, non solo sulla base delle deposizioni testimoniali richiamate da parte ricorrente, ma anche di ulteriori elementi, quali le caratteristiche dell’organizzazione lavorativa, le clausole dei contratti di associazione in partecipazione, le dichiarazioni rese all’ispettore INPS. I rilievi svolti attengono, conclusivamente, tutti al merito della controversia e per come risultano prospettati non consentono una sindacabilità della decisione in sede di legittimità. Quanto poi alla ulteriore censura con la quale si afferma la non corretta applicazione del principio dell’onere della prova, la stessa non risulta coerente con il denunziato vizio di motivazione, risolvendosi nella prospettazione della violazione della regola sulla distribuzione dell’onere probatorio. La stessa pertanto risulta inammissibile in assenza della formulazione del relativo motivo di ricorso per violazione di norme di diritto.
E’ infondato il secondo motivo di ricorso con il quale si deduce la violazione dell’art. 2967 c.c., per avere il giudice di appello posto a carico della società la prova della avvenuta novazione del rapporto della lavoratrice To. dapprima assunta come dipendente della società quindi licenziata e, senza soluzione di continuità, associata in partecipazione. Secondo la consolidata giurisprudenza di questa Corte, l’onere della prova della tipologia lavorativa cui applicare la normativa contributiva incombe sull’INPS (Cass. n. 18481 del 2005), sulla base dell’art. 2697 c.c.. E’ stato in particolare affermato che in materia previdenziale gli oneri probatori si ripartono in base alla domanda: il lavoratore che chieda la prestazione, avrà l’onere di provarne i presupposti, e quindi la natura del rapporto di lavoro e previdenziale che la sostiene (ex plurimis : Cass. n. 7139 del 2003 e n. 4332 del 2000); l’Istituto previdenziale che chieda i contributi, dovrà analogamente provare gli elementi di fatto che sostengono la pretesa (ex plurimis: Cass. n. 996 del 1975). Da tali principi non sembra essersi discostata la decisione impugnata che è pervenuta all’accertamento della natura subordinata del rapporto all’esito dell’esame delle risultanze della prova orale e documentale. Parte ricorrente non deduce, del resto,vin linea generale, che la decisione impugnata è stata assunta in violazione del disposto dell’art. 2697 c.c., in base al quale era sull’INPS che gravava la dimostrazione della natura subordinata dei rapporti oggetto di pretesa contributiva. La denunziata violazione non è ravvisabile neppure con riguardo alla affermazione censurata secondo la quale era la società a dover offrire prova della avvenuta novazione del rapporto. Tale affermazione va inserita nel complesso delle argomentazioni in base alle quali il giudice di appello ha ritenuto provata la natura subordinata del rapporto della To.
in considerazione di una pluralità di elementi. Fra questi il fatto che la prestazione era stata resa con modalità identiche sia nel periodo in cui il rapporto era formalmente configurato di natura subordinata sia nel periodo immediatamente successivo in cui era stato stipulato un contratto di associazione in partecipazione con la ex dipendente. In tale contesto il rilievo della mancata offerta di prova rigorosa della novazione da parte della società non si traduce un’inversione dell’onere probatorio ma ha la funzione di avvalorare l’accertamento della modalità – sostanzialmente identiche – dell’attività prestata dalla To. sia prima che dopo il contratto di associazione in partecipazione, elemento valorizzato dalla Corte nel ritenere di natura subordinata l’attività espletata.
Il terzo motivo di ricorso risulta inammissibile per più profili. In primo luogo non risulta rispettato il disposto dell’art. 366 bis c.p.c., applicabile ratione temporis per essere la sentenza impugnata stata depositata il 17 gennaio 2008, mancando il momento di sintesi consistente nella “chiara indicazione del fatto controverso in relazione al quale la motivazione si assume omessa o contraddittoria ovvero le ragioni per le quali la dedotta insufficienza della motivazione la rende inidonea a giustificare la decisione”. Come chiarito da questa Corte la conclusione a mezzo di apposito momento di sintesi si richiede anche quando l’indicazione del fatto decisivo controverso sia rilevabile dal complesso della formulata censura, attesa la “ratio” che sottende la disposizione indicata, associata alle esigenze deflattive del filtro di accesso alla S.C., la quale deve essere posta in condizione di comprendere, dalla lettura del solo quesito, quale sia l’errore commesso dal giudice di merito.
(Cass. n. 24255 del 2011). In secondo luogo con le censure svolte parte ricorrente tende a sollecitare un diverso apprezzamento del materiale probatorio senza evidenziare alcuna specifica circostanza avente carattere di decisività, rispetto al quale dedurre la omessa o inadeguata motivazione. In particolare non sussiste la denunziata carenza e contraddittorietà della motivazione per avere il giudice di appello data per “presupposta” l’eterodirezione attribuendo valore decisivo ad elementi sussidiali. La decisione impugnata ha fatto corretta applicazione dei principi di questa Corte la quale ha ripetutamente affermato che l’elemento che contraddistingue il rapporto di lavoro subordinato rispetto al rapporto di lavoro autonomo, assumendo la funzione di parametro normativo di individuazione della natura subordinata del rapporto stesso, è l’assoggettamento del lavoratore al potere direttivo e disciplinare del datore di lavoro, con conseguente limitazione della sua autonomia ed inserimento nell’organizzazione aziendale, mentre altri elementi, quali l’assenza di rischio, la continuità della prestazione, l’osservanza di un orario e la forma della retribuzione assumono natura meramente sussidiaria e non decisiva. In sede di legittimità è censurabile soltanto l’assunzione e l’individuazione da parte del giudice di merito del suddetto parametro, mentre l’accertamento degli elementi che rivelano l’effettiva presenza del parametro stesso nel caso concreto attraverso la valutazione delle risultanze processuali e sono idonei a ricondurre la prestazione al suo modello, costituisce apprezzamento di fatto, che, se immune da vizi giuridici e adeguatamente motivato, resta insindacabile (ex plurimis Cass. n. 15725 del 2004) e precisato che ai fini della distinzione tra lavoro autonomo e subordinato, quando l’elemento dell’assoggettamento del lavoratore alle direttive altrui non sia agevolmente apprezzabile a causa della peculiarità delle mansioni e del relativo atteggiarsi del rapporto, occorre fare riferimento a criteri complementari e sussidiari, come quelli della collaborazione, della continuità delle prestazioni, dell’osservanza di un orario determinato, del versamento a cadenze fisse di una retribuzione prestabilita, del coordinamento dell’attività lavorativa all’assetto organizzativo dato dal datore di lavoro, dell’assenza in capo al lavoratore di una sia pur minima struttura imprenditoriale, elementi che, privi ciascuno di valore decisivo, possono essere valutati globalmente con indizi probatori della subordinazione. (v. tra le altre Cass. n. 9251 del 2010, n. 3674 del 2000, n. 4036 del 2000).
Il quarto motivo di ricorso è infondato. Questa Corte ha affermato che in tema di distinzione fra contratto di associazione in partecipazione con apporto di prestazione lavorativa da parte dell’associato e contratto di lavoro subordinato, pur avendo indubbio rilievo il “nomen iuris” usato dalle parti, occorre accertare se lo schema negoziale pattuito abbia davvero caratterizzato la prestazione lavorativa o se questa si sia svolta con lo schema della subordinazione. (Cass. n. 4524 del 2011). Nel caso di specie la Corte di appello ha ritenuto in concreto inattuato lo schema negoziale tipico del contratto di associazione in partecipazione, rilevando che era mancato il controllo da parte degli associati sugli utili, che gli associati erano rimasti sostanzialmente estranei alla gestione dell’azienda,che ad essi non era mai stato presentato un rendiconto contabile (v. sentenza, pag. 9). Su detti punti non sono state svolte censure. Parte ricorrente ha infatti contrastato la esclusione del ricorrere della fattispecie di associazione in partecipazione sul rilievo che la stessa sarebbe fondata sulla circostanza che la quota di partecipazione agli utili era limitata al singolo negozio e sulla mancata previsione di partecipazione alle perdite. Si tratta tuttavia di circostanze che nel percorso argomentativo della Corte non vengono poste a fondamento della insussistenza in concreto di un contratto di associazione in partecipazione ma solo a dimostrazione della necessità di un organico fisso di due persone per il funzionamento dei due negozi (v. sentenza pag.5, infine).
Il quinto motivo di ricorso è inammissibile. Manca in primo luogo la sintesi conclusiva prescritta dall’art. 366 bis c.p.c., in ipotesi di motivo di ricorso ai sensi dell’art. 360 c.p.c., comma 1, n. 5.
Valgono a riguardo le considerazioni espresse in relazione al terzo motivo. In secondo luogo il motivo difetta di autosufficienza perchè nel contrastare la interpretazione del giudice di appello del ricorso incidentale non riproduce lo specifico contenuto della eccezione di genericità formulata in primo grado da porre in relazione con il contenuto dell’atto di appello che viene trascritto solo in parte, nè, tantomeno, il contenuto delle cartelle opposte.
Consegue il rigetto del ricorso. Le spese del giudizio, liquidate come da dispositivo, seguono la soccombenza. Nulla spese in relazione agli intimati non costituiti
P.Q.M.
La Corte rigetta il ricorso. Condanna parte ricorrente al pagamento in favore dell’INPS delle spese del giudizio che liquida in Euro 50,00 per esborsi e Euro 3500,00 per compensi professionali, oltre accessori di legge. Nulla spese per gli altri intimasti.
Così deciso in Roma, il 22 gennaio 2013.
Depositato in Cancelleria il 22 maggio 2013
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