- The penalty for unfaithful declaration under Article 5, paragraph 4 of Legislative Decree 471/97 does not absorb the penalty for undue VAT deduction under Article 6, paragraph 6 of the same decree
- The Italian Supreme Court reached this conclusion with its ruling number 32262 filed on December 13, 2024, concerning the use of invoices for non-existent operations
- The court found that the mentioned penalties are attributable to materially and legally distinct offenses in terms of conduct, structure, timing, and manner of commission, as well as the protected legal interest, thus ruling out any absorption of penalties
- In practice, following an undue deduction committed in the periodic settlement, the taxpayer who includes this violation in the VAT declaration also commits the violation of unfaithful declaration
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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