Commercial and CorporateEmployment and Social SecurityFrancesco VitellaPaola CarlottiAccording to the Italian Court of Cassazione, the Chairman of the board of directors of a corporation cannot be at the same time an employee of the same corporation
On the subject of the coexistence of an employment relationship and a corporate office held by the same person, the Court of Cassazione has extended the principles developed in relation to the office of sole director to that of chairman of the board of directors of a corporation – in the specific case, of a cooperative – affirming the absolute incompatibility between the latter office and the employment relationship with the same corporation.