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 |
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Original language | Italian |
Pages (from-to) | 1489-1493 |
Number of pages | 5 |
Journal | IL FISCO |
Publication status | Published - 2019 |
Keywords
- Responsabilità professionale