Analysis of information sources in references of the Wikipedia article "National Institute for Social Security (Italy)" in English language version.
The concept of undertaking within the meaning of Articles 85 and 86 of the Treaty does not encompass organizations charged with the management of social security schemes of the kind referred to in the judgments of the national court.
Article 34 - Social security and social assistance
La tesi prevalente è quella che assimila i contributi previdenziali alle imposte (tesi tributaristica).
Art. 21
Art. 38, §4 - Responsibilities under this article are entrusted to entities and institutions established by or supported by the State.