Objection of administrative sanction imposed by the council of ministers for lack of income from Social Security contributions: sanctioning type and exculpatory causes of responsibility. Comment to the STS (social) no. 969/2018, of November 20 (objection of acts of the Administration No. 2/2018)

Abstract

The ruling of the Social Chamber of TS that is commented, issued in a single instance process, resolves the objection of an act of the Administration, issued by the Council of Ministers, which sanctions a company for not having entered the Social Security quotas, having fulfilled the formal obligations. The social order is competent because the sanction is imposed as a result of a Infringement Act not linked to a Liquidation Act. The economic penalty is confirmed to a maximum extent for serious offense; the allegation of concurrence of exculpatory cause derived from the difficult economic situation of the company, dedicated to the activity of hospitality in the Mediterranean coast in a context of economic crisis does not thrive; and this because the situation of economic difficulty that the company is going through cannot be considered as force majeure, an exculpatory circumstance of administrative responsibility.