If the consultant has not paid the amount due for a tribute by his client, the taxpayer who has given a mandate to provide for the payment is not punishable if the consultant has been convicted in the Judgement penalty. The complaint followed by the taxpayer costs and the consultant who failed to pay the sums received to the Treasury gives rise to the cause of non-punishment under Article. 6, paragraph 3 of Legislative Decree No 472/97, Decree on tax penalties.
The taxpayer must not only pursue the prosecution prove that the consultant but giving him the task of making the payment and delivery of the necessary amount. The Supreme Court reaffirmed this principle with a recent decision ( Cass. Sect. Tax, n.884 of January 15, 2009).
The judges observed that the cause of criminality is not working in favor of the taxpayer if it is " proven by documents that non-payment of the tax is due to the fault of the third, charged, found and punished by the judiciary ."
The taxpayer must not only pursue the prosecution prove that the consultant but giving him the task of making the payment and delivery of the necessary amount. The Supreme Court reaffirmed this principle with a recent decision ( Cass. Sect. Tax, n.884 of January 15, 2009).
The judges observed that the cause of criminality is not working in favor of the taxpayer if it is " proven by documents that non-payment of the tax is due to the fault of the third, charged, found and punished by the judiciary ."
is therefore not sufficient that the taxpayer who has been challenged by the tax non-payment of the tax claims to have reported the consultant but you must try to delegate it and handed him the sum required for payment and that the proceedings in a criminal court will end con la condanna del delegato.
L'insegnamento pratico che se ne trae รจ quello di provvedere direttamente al pagamento dei tributi o, qualora non sia possibile, agire con accortezza nel delegare a terzi tale incombente.
I lettori possono inviare alla mail studiolegaledevaleri@gmail.com ogni quesito relativo a situazioni analoghe e a controversie tributarie in corso presso le Commissioni tributarie.
L'insegnamento pratico che se ne trae รจ quello di provvedere direttamente al pagamento dei tributi o, qualora non sia possibile, agire con accortezza nel delegare a terzi tale incombente.
I lettori possono inviare alla mail studiolegaledevaleri@gmail.com ogni quesito relativo a situazioni analoghe e a controversie tributarie in corso presso le Commissioni tributarie.
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