- Recent Italian Supreme Court rulings have recognized a tax advisor’s liability as a participant with the client in tax violations.
- The key issue is how far a commercialista must go when issuing the “light” conformity visa for an IVA return: mere formal checks or a substantive review of tax correctness.
- Tax authority guidance says the check is only formal, focused on accounting consistency and the amount of the VAT credit, not on merit-based assessments.
- A 2026 Cassation ruling suggested the visa requires a substantive verification of the real existence of the declared data, but this should be read in the specific case of an actually nonexistent VAT credit.
- The text suggests the professional’s duty should likely remain limited to formal-documentary controls, pending a clarifying interpretive rule.
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.
