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

The recent order of the Court of Cassation No. 11488 of April 29, 2024, provides relevant insights for understanding the dynamics related to the supplementary declaration in the tax field. The Court, in this decision, clarifies that the notification of a violation contestation renders the submission of a supplementary declaration inadmissible, highlighting the importance of compliance with tax regulations and the consequences arising from irregularities in income declarations.

The Regulatory Context

The issue addressed by the Court falls within the regulatory framework outlined by Presidential Decree No. 322 of 1998, particularly 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 when the taxpayer has already received a contestation regarding the violation of such obligations.

Violation Contestation - Supplementary Declaration pursuant to Article 2, paragraph 8, of Presidential Decree No. 322 of 1998 - Admissibility - Exclusion - Case. In the matter of income taxes, the notification of a contestation of a violation committed in the preparation of a previous declaration constitutes an obstacle to the submission of the supplementary declaration referred to in Article 2, paragraph 8, of Presidential Decree No. 322 of 1998, since if it were possible to remedy irregularities even after their contestation, the correction would result in an inadmissible tool for evading the sanctions provided by the legislator. (In this case, the Supreme Court excluded the possibility of resorting to the supplementary declaration aimed at correcting the error made during the submission of the first declaration after receiving the notice of violation).

The Practical Implications of the Ruling

This decision has several implications for taxpayers and professionals in the tax sector. It is essential for taxpayers to be aware of the limitations on the use of the supplementary declaration, especially in the presence of contestations. The consequences may include:

  • Inability to correct errors after the notification of a contestation, increasing the risk of penalties.
  • Need for greater attention in drafting tax declarations to avoid contestations.
  • Reinforcement of the importance of legal advice before submitting declarations.

In summary, the Court of Cassation has reiterated a strict position regarding tax declarations, emphasizing the importance of behavior in compliance with regulations and the difficulties that taxpayers may encounter in attempting to correct errors after a contestation.

Conclusions

Ruling No. 11488 of 2024 serves as a clear warning for 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 be essential for navigating a complex field like taxation.

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