Liability of Sports Associations and Tax Notifications: Commentary on Order No. 9980 of 2024
Recently, Order No. 9980 of 12/04/2024 has garnered interest in the Italian legal landscape, addressing issues of significant importance for amateur sports associations and their liability for tax obligations. The Court has established that the notification of a tax assessment notice to a person acting on behalf of the association is legitimate, highlighting the robustness of the principle of joint and several liability provided for by Article 38 of the Civil Code.
The Issue of Joint and Several Liability
According to the ruling, members of an amateur sports association can be held jointly and severally liable for tax debts, even if the assessment notice is served only on one of them. This principle is based on current legislation, particularly Article 38 of the Civil Code, which stipulates that members of an unincorporated association are jointly and severally liable for obligations undertaken in the name of the association itself.
- Joint and several liability: members must be aware that their actions can have tax repercussions.
- Discretion of the tax authorities: the latter has the right to choose the recipient of the notification.
- Practical implications: sports associations must carefully manage their tax responsibilities.
Legitimacy of Notification
A crucial aspect of the order is the legitimacy of notifying the assessment notice. The Court has clarified that the tax authorities are not obliged to notify the association as well, but can directly address the individual who acted on its behalf. This represents a significant simplification for the authorities, but also imposes greater responsibility and attention on the association's members in their management.
LEGAL PERSONALITY Generally. Regarding amateur sports associations, the notification of a tax assessment notice to the sole individual who acted for the association is legitimate, as, being jointly and severally liable with the association pursuant to art. 38 of the Civil Code, the tax authorities have the discretion to choose the liable party to whom to address, not being necessarily required to notify the association as well.
Conclusions
In summary, Order No. 9980 of 2024 represents an important reference for amateur sports associations, clarifying the issue of joint and several liability and the legitimacy of notifying assessment notices. It is essential for the members of such associations to be aware of the tax implications of their actions and to carefully manage their responsibilities. The ruling offers an important opportunity for reflection on the dynamics of liability within associations and their interaction with the tax authorities.
