Liability of Parties Issuing the Conformity Visa: Commentary on Judgment No. 11660 of 2024

Judgment No. 11660 of April 30, 2024, issued by the Court of Cassation, represents an important piece in the Italian regulatory landscape concerning the liability of parties issuing the conformity visa. In it, the Court reiterated the principle that the liability of such parties is not only civil in nature but also carries a punitive value, as established by Article 39 of Legislative Decree No. 241 of 1997.

Liability for the Conformity Visa

The conformity visa is a certification issued by authorized professionals attesting to the correctness of the data contained in the tax return. However, its issuance is not without risks. The Court clarified that, in the event of issuing a false visa, the parties involved may be held liable for the tax consequences arising from such action. This implies that the liability is not limited solely to the taxpayer but also extends to the professionals who certified the correctness of the declarations.

Implications of the Judgment

A crucial aspect of the judgment concerns the competence of the Revenue Agency in assessing sums due. Indeed, as clarified in the text of the judgment,

Liability of parties issuing the conformity visa - Art. 39, paragraph 1, letter a) of Legislative Decree No. 241 of 1997 - Punitive function also - Competence for assessment - Regional Directorate of the Revenue Agency - Existence - Derogability - Exclusion. The liability, provided for by Art. 39, paragraph 1, letter a), second period, of Legislative Decree No. 241 of 1997 ( ratione temporis applicable), of parties issuing false conformity visas or certifications, relating to tax returns filed under the modalities referred to in Art. 13 of Ministerial Decree No. 164 of 1999, also has a punitive function; consequently, pursuant to paragraph 2 of the aforementioned Art. 39, the competence for assessing, against the same parties, a sum equal to the amount of the tax, penalty, and interest that would have been requested from the taxpayer, belongs to the regional directorate of the Revenue Agency, identified based on the tax domicile of the offender and cannot be derogated from, under penalty of illegality of the act performed in violation of this attribution.

This position underscores the importance of correctly identifying the competent regional directorate of the Revenue Agency, which must be established based on the tax domicile of the offender. Any derogation from this attribution could lead to the illegality of the act, giving rise to potential disputes.

Conclusions

In conclusion, Judgment No. 11660 of 2024 sheds light on a topic often overlooked but of fundamental importance in the tax sector. Professionals issuing the conformity visa must be fully aware of the responsibilities they assume, not only towards the taxpayer but also towards the tax administration. Clarity of rules and responsibilities is essential to ensure a fair and just tax system for all.