Order No. 11488 of 2024: The Supplementary Declaration and Violation Notification

The recent Order of the Court of Cassation No. 11488 of April 29, 2024, offers relevant insights into understanding the dynamics related to supplementary tax declarations. With this decision, the Court clarifies that the notification of a violation notice makes the submission of a supplementary declaration inadmissible, highlighting the importance of compliance with tax regulations and the consequences of irregularities in income tax returns.

Regulatory Context

The issue addressed by the Court falls within the regulatory framework established by Presidential Decree No. 322 of 1998, specifically Article 2, paragraph 8. According to this provision, the supplementary declaration is a tool that allows the taxpayer to correct errors or omissions in previous declarations. However, the Court has established that this possibility is excluded if the taxpayer has already received a notification concerning the violation of these obligations.

Violation Notification - Supplementary Declaration pursuant to Article 2, paragraph 8, of Presidential Decree No. 322 of 1998 - Admissibility - Exclusion - Case Law. In matters of income tax, the notification of a violation committed in the preparation of a previous declaration constitutes an obstacle to the submission of a supplementary declaration pursuant to Article 2, paragraph 8, of Presidential Decree No. 322 of 1998. This is because, if it were possible to remedy irregularities even after they have been notified, the correction would amount to an inadmissible means of evading the sanctions provided by the legislator. (In this case, the Supreme Court excluded the possibility of recourse to a supplementary declaration intended to amend an error made in the submission of the first declaration after receiving a "bonary" notice.)

Practical Implications of the Ruling

This decision has several implications for taxpayers and tax professionals. It is crucial for taxpayers to be aware of the limitations on the use of supplementary declarations, especially when facing notifications. The consequences may include:

• Inability to correct errors after a violation notice has been issued, increasing the risk of penalties.
• The need for greater diligence in preparing tax returns to avoid notifications.
• Reinforcement of the importance of legal advice before submitting tax returns.

In summary, the Court of Cassation has reiterated a strict stance on tax declarations, emphasizing the importance of compliant behavior and the difficulties taxpayers may encounter when attempting to correct errors after a notification.

Conclusions

Order No. 11488 of 2024 serves as a clear warning to taxpayers regarding the management of tax declarations. It is crucial to be informed about current regulations and the consequences of one's actions to avoid incurring unwanted penalties and legal issues. Expert advice can prove invaluable in navigating a complex field like taxation.