- Recent court ruling addresses the issue of dual penalties for undue VAT deduction and unfaithful tax declaration
- Article 6, section 6 of Legislative Decree no. 471/97 outlines penalties for undue VAT deduction, stating it does not apply if it leads to an unfaithful declaration
- Changes in tax penalty laws apply only to violations after September 1, 2024, due to issues with the constitutionality of the law
- Supreme Court case no. 32262 from December 13, 2024, discusses a taxpayer who claimed an undue VAT deduction leading to an unfaithful VAT declaration
- The court of first instance canceled the penalty for undue deduction, citing a single substantial violation should not lead to double penalties based on the principle of proportionality
- The Supreme Court argued that the illicit act of unfaithful declaration does not include the act of undue deduction, treating them as materially and legally distinct offenses
Source: commercialistatelematico.com
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.
