Rimborso forfetario delle spese generali: spettanza automatica.

Rimborso spese forfetarie Cass. ord. n. 13693 del 30/05/2018 avv. Giovanni Longo Pisa

Rimborso spese forfetarie Cass. ord. n. 13693 del 30/05/2018 avv. Giovanni Longo Pisa

Rimborso forfetario delle spese generali – Tariffe professionali – Natura giuridica – Spettanza automatica – Sussistenza – Fondamento.

Il rimborso c.d. forfetario delle spese generali (nella specie ai sensi dell’art. 1, comma 2, del d.m. n. 140 del 2012) costituisce una componente delle spese giudiziali, la cui misura è predeterminata dalla legge, e compete automaticamente al difensore, anche in assenza di allegazione specifica e di apposita istanza, che deve ritenersi implicita nella domanda di condanna al pagamento degli onorari giudiziali che incombe sulla parte soccombente.

Il rimborso forfettario del 15% spese generali è una componente delle parcelle o fatture degli avvocati, che viene loro riconosciuta dalla legge a rimborso di quelle spese.

Queste spese sono di norma sostenute durante una causa – la cui dimostrazione è difficile o oltremodo gravosa. Insomma, si tratta di un rimborso spese, dovuto anche senza la prova del sostenimento di tali spese, prova che l’avvocato non è appunto tenuto a fornire al proprio cliente. Si pensi, ad esempio, alla benzina necessaria per raggiungere il tribunale ogni volta che c’è un’udienza o per le riunioni fuori studio con il proprio assistito o con la controparte.

Si pensi alle svariate fotocopie, spesso del valore di pochi spiccioli che, proprio per questo, disincentivano alla conservazione dei giustificativi di spesa; si pensi ancora all’acquisto di un libro onde studiare e approfondire la questione giuridica e a tutte le spese di cancelleria (carta, cartelline e folder, cartuccia della stampante, evidenziatori).

Ma tra le “spese” che un avvocato sostiene per improntare una difesa al proprio cliente c’è anche il fattore “tempo”: quello speso in tribunale, in attesa dell’udienza, quello dietro le cancellerie, a fare la fila presso un’amministrazione per procurarsi certificati o richiedere chiarimenti. Insomma, se non ci fosse il rimborso forfettario del 15% spese generali, chiedere la restituzione di tutte queste spese sarebbe impossibile o estremamente difficile.

Cassazione Ordinanza n. 13693 del 30.05.2018

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