Italian courts rule on badge‑misuse dismissals and tax markup presumptions

The Court of Appeal in Naples held that an employee who stamps a badge for a colleague who is actually on the premises does not commit fraud; therefore dismissal is disproportionate and only a light disciplinary sanction is permissible.

The Italian Supreme Court (Cassazione), in ordinance No. 21729/2026, reaffirmed that markup percentages established in a tax audit may be treated as presumptive evidence for other tax years. Taxpayers can rebut this by proving market or business changes, and judges must recalculate the taxable income if they disagree with the tax authority's percentage.