(en) « Judgment of the Court of 17 February 1993 In Joined Cases C-159/91 and C-160/91 », EUR-Lex : « 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. »
europarl.europa.eu
(en) « Charter of Fundamental Rights of the European Union », Official Journal of the European Communities, no C 364/1, (lire en ligne)
(it) Marzio Bartoloni, « Tiziano Treu scelto dal Governo per guidare l’Inps », Il Sole 24 Ore, (lire en ligne)
inps.it
(it) Intorcia, « L'ordinamento pensionistico », INPS (consulté en ) : « La tesi prevalente è quella che assimila i contributi previdenziali alle imposte (tesi tributaristica). »
(it) « Constitution of the Italian Republic », Senate of the Italian Republic : « Art. 38, §4 - Responsibilities under this article are entrusted to entities and institutions established by or supported by the State. »