PUBLISHED BY Arlati Ghislandi
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Company car for business and personal use – unlawful the unilateral revocation

The Corte di Appello of Turin with its judgment, in line with what repeatedly established by case law - stated that - the assignment to workers of a company car, to be expressly used for business and for personal use at the same time, is to be considered as remuneration.
It follows the need for the recognition of the right of workers to maintain their level of remuneration - achieved by using the car. In the absence of criteria that are certain, the determination of the monetary value related to the use of the car, is identified in accordance with Art. 51 of Tuir.