The access of the Tax Authorities in the office where the accounting records of the taxpayer are kept, is admissible without the presence of the owner of the firm or of his delegate

The Supreme Court with the decision no. 9515 filed on April 6th, 2023 clarifies the aim of the Article 52, paragraph 1, last sentence of Presidential Decree no. 633/1972 (to which Article 33, paragraph 1 of Presidential Decree no. 600/1973 expressly refers) on the access, inspections and audits, according to which “access to the premises intended for the exercise of arts or professions shall be carried out before the owner of the firm or his delegate.”

Source PwC

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