Nominee Directors Liable for Omitted VAT Payments, Even Without Actual Management, Rules Supreme Court

• The legal representative (even if only a figurehead) of a company is criminally liable for failing to pay VAT, due to their duties of oversight and control.
• The Italian Supreme Court confirmed that such liability exists even if the actual management was carried out by someone else.
• Confiscation of personal assets equivalent to the evaded tax is allowed if direct confiscation from the company is not possible.
• Claims of lack of intent or financial crisis do not exempt the representative from responsibility.
• The acceptance of the role itself imposes legal obligations, and failure to fulfill them results in criminal liability.

Source: fiscooggi.it

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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