Cass. pen., Sez. III, Judgment no. 530 of 2025: Reflections on liability for failure to pay withholdings

Judgment no. 530 of the Court of Cassation, delivered on October 29, 2024, offers significant food for thought regarding criminal liability for failure to pay tax withholdings. In this case, A.A., chairman of the board of directors of a company, had been convicted for failing to pay the withholdings due on sums paid to employees. However, the Court annulled the ruling of the Court of Appeal of Turin, highlighting certain critical issues relating to evidence and the wording of the indictment.

Context of the judgment and the charges

The Court of Appeal had confirmed A.A.'s conviction for failing to pay income tax withholdings exceeding 150,000 euros. However, the defence raised several issues, including the nullity of the summons and the lack of evidence regarding the issuance of certificates to employees. The Court of Cassation upheld the ground of appeal concerning proof of certificates, establishing that sending the documentation to the Revenue Agency did not equate to delivering the certificates to the workers.

The Court of Cassation deemed it essential that proof of the issuance of certificates to employees be acquired for the crime of failure to pay withholdings to be established.

The issue of certificates and proof of the crime

A crucial aspect of the judgment concerns the need to prove that the withholdings were actually certified and issued to employees. The Court reiterated that the electronic submission of certificates does not establish the bilateral relationship necessary to prove their issuance. In fact, the law requires employers to physically deliver the certificates to workers, and it is not sufficient for them to be sent to the Revenue Agency. This highlights a fundamental aspect of tax and criminal law: evidence is essential for the establishment of a crime, in this case, the failure to pay withholdings.

Conclusions

Judgment no. 530 of 2025 represents an important opportunity to reflect on the need for concrete evidence in matters of criminal liability for tax crimes. The Court of Cassation, with its ruling, has drawn a clear line between the methods of proof required for the establishment of the crime and administrative practices. This case highlights the importance of correct management of tax certificates by employers, as well as the need for adequate defence to avoid unjust convictions.