Order No. 23330 of 2024: Quantification of Loss of Earning Capacity for Self-Employed Workers
The recent Order No. 23330 of August 29, 2024, issued by the Court of Cassation, addresses a crucial issue for self-employed workers: the quantification of damages arising from the loss or reduction of specific earning capacity. This aspect is of fundamental importance, especially in a context where many professionals find themselves facing situations of disability that affect their work activities.
The Principle of Relevance of Declared Income
Through this order, the Court emphasizes that for the quantification of damages due to the reduction of specific earning capacity, pursuant to Article 137 of the Insurance Code (c.ass.), it is essential to refer to the income "declared" by the self-employed worker. In other words, it is the income resulting from tax declarations that is taken into consideration, rather than the "actual" income that might derive from adjustments to sector parameters and studies.
Self-employed worker - Damages from loss or reduction of specific earning capacity - Quantification ex art. 137 c.ass. (which repealed art. 4 of Legislative Decree No. 857 of 1976) - Declared income - Relevance - Factual situation. For the purpose of quantifying damages due to the reduction of specific earning capacity of a self-employed worker, pursuant to art. 137 c.ass., the "declared" income is relevant. (In application of the principle, the S.C. deemed the judgment immune from censure which, in determining the income reduction, had taken into consideration the "gross business income," resulting from the declarations produced by the injured party, rather than, as invoked by the latter, the "actual gross income," resulting from the deduction from the former of the sum indicated as an adjustment to "Sector Parameters and Studies").
Implications for Self-Employed Workers
This ruling has significant implications for self-employed workers, as it clarifies how the assessment of damages cannot disregard the tax documentation provided by the worker themselves. The consequences of this decision can be summarized as follows:
- Declared income becomes the reference point for quantifying damages.
- Disputes concerning the determination of actual gross income cannot be accepted unless supported by tax evidence.
- The principle established by the Court offers greater legal certainty to self-employed workers in case of litigation.
Conclusions
In conclusion, Order No. 23330 of 2024 represents a significant step in protecting the rights of self-employed workers. It reiterates the importance of declared income in assessing damages for loss of earning capacity, providing clear guidance for future disputes. Self-employed workers must pay particular attention to how they declare their income, as this could make a difference in the event of accidents or disabilities impacting their professional activity.
