Responsibility of Sports Associations and Tax Notifications: Comment on Order No. 9980 of 2024

Recently, Order No. 9980 of 12/04/2024 has sparked interest in the Italian legal landscape, addressing issues of significant importance for amateur sports associations and their responsibility regarding tax obligations. The Court established that the notification of the assessment notice against a person acting on behalf of the association is legitimate, highlighting the robustness of the principle of joint liability provided by Article 38 of the Civil Code.

The Issue of Joint Liability

According to what is expressed in the ruling, members of an amateur sports association can be considered jointly responsible for tax debts, even if the assessment notice is notified only to one of them. This principle is based on the current legislation, particularly Article 38 of the Civil Code, which establishes that members of an unrecognized association are jointly liable for obligations incurred on behalf of the association itself.

  • Joint liability: members must be aware that their actions may have tax repercussions.
  • Authority of the Tax Administration: it has the right to choose the recipient of the notification.
  • Practical implications: sports associations must carefully manage their tax responsibilities.

The Legitimacy of Notification

A crucial aspect of the order is the legitimacy of the notification of the assessment notice. The Court clarified that the Tax Administration is not obliged to notify the notice to the association as well, being able to address directly the person who acted on its behalf. This represents an important simplification for the Administration, but also imposes a greater responsibility and attention on the members of the association in their management.

LEGAL PERSONALITY Generally. Regarding amateur sports associations, the notification of the assessment notice against the sole person who acted for the association is legitimate, as the same is jointly liable with the association pursuant to Article 38 of the Civil Code, allowing the Tax Administration to choose the obligated party to address, without necessarily being required to notify the notice also to the association.

Conclusions

In summary, Order No. 9980 of 2024 represents an important reference for amateur sports associations, clarifying the issue of joint liability and the legitimacy of the notification of assessment notices. It is essential that members of such associations are aware of the tax implications of their actions and manage their responsibilities with care. The ruling offers an important opportunity for reflection on the dynamics of responsibility within associations and the interaction with the Tax Administration.

Bianucci Law Firm