Responsabilità del contribuente per l’inadempimento imputabile al terzo “presunto professionista”

Translated title of the contribution: [Autom. eng. transl.] Responsibility of the taxpayer for non-fulfillment attributable to the "alleged professional" third party

Andrea Purpura*

*Corresponding author

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The application of the cause of non-punishment provided for by art. 6, paragraph 3, of Legislative Decree no. 472/1997 in the event that the taxes due by the taxpayer have not been paid by the third party, the trustee, not registered in any professional register. In the latter case, in fact, a the provisions of art. 1, paragraph 1, of Law no. 423/1995, which requires, for the purposes of configuring the cause of non-punishment referred to above, that the third party is a professional figure (among those listed within of the norm) registered in a Register.
Translated title of the contribution[Autom. eng. transl.] Responsibility of the taxpayer for non-fulfillment attributable to the "alleged professional" third party
Original languageItalian
Pages (from-to)1489-1493
Number of pages5
JournalIL FISCO
Publication statusPublished - 2019

Keywords

  • Responsabilità professionale

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