Italian Civil Supreme Court, 09/06/2021, (hearing 27/04/2021, dep. 09/06/2021), no. 16084 stated these principles in law:
87. In the context of the compulsory administrative liquidation procedure, failure of the opponent to issue notification of the decree by which the designated investigating judge, pursuant to the Legislative Decree no. 385 of 01/09/1993, art. 87, paragraph 3, in the text prior to the amendments made by the Legislative Decree no. 181 of 16/09/2015, art. 1, paragraph 29, sets the hearing in which the commissioners and the parties must appear before him, and assigns the term for the appeal notification and the decree to the commissioners and the parties, does not produce preclusive effects, when the opponent did not have knowledge of the term indicated for notification, because the Clerk’s Office did not notify him the mentioned decree.
88. The employer’s payments into supplementary pension funds – whether the fund has autonomous legal personality or is managed separately by the employer – are of a social security nature and not of a salary nature.
89. Prohibition of accumulation of monetary revaluation and interest foreseen by Law no. 412 of 1991, art. 16, paragraph 6, is not applicable to the claims related to employers’ contributions paid into supplementary pension funds, given that it is not paid by a body that manages forms of mandatory social security, but is paid by a private employer.
90. In the compulsory administrative liquidation procedure, by virtue of art. 55 of the Insolvency Law, art. 201, and art. 83, paragraph 2 of Legislative Decree no. 385 of 01/09/1993, in the text applicable ratione temporis, the calculation of interest and monetary revaluation on claim, not backed by a privilege must cease on the date of the provision establishing liquidation.