The United Sections of the Supreme Court (judgment July 20, 2022 No. 22727), settling a contrast of jurisprudence, sanctioned that the mild penalty regime of Art. 6 paragraph 9-bis.3 of Legislative Decree No. 471/97 operates only when dealing with nonexistent transactions and, at the same the same time, exempt, nontaxable or excluded from tax.
Instead, in reverse charge nonexistence, EU principles together with the need to prevent fraud require that it be affirmed that both the recovery of the deduction, as well as the more severe proportional penalty of Article 6 paragraph 1 of Legislative Decree 471/97
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