Liability of subjects issuing the conformity visa: comment 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 regarding the liability of subjects who issue the conformity visa. In it, the Court reiterated the principle that the liability of such subjects is not only of a civil nature but also has a punitive aspect, as established by Article 39 of Legislative Decree No. 241 of 1997.

The liability of the conformity visa

The conformity visa is a certificate issued by authorized professionals that certifies the accuracy of the data contained in the income tax return. However, its issuance is not without risks. The Court clarified that, in the case of issuing an unreliable visa, the involved parties can be held liable for the tax consequences arising from such action. This implies that liability is not limited to the taxpayer alone but also extends to the professionals who certified the correctness of the declarations.

The implications of the ruling

A crucial aspect of the ruling concerns the competence of the Revenue Agency in the registration of the amounts due. In fact, as clarified in the text of the ruling,

Liability of subjects issuing the conformity visa - Art. 39, paragraph 1, letter a) of legislative decree No. 241 of 1997 - Also punitive function - Competence for registration - Regional Directorate of the Revenue Agency - Existence - Derogation - Exclusion. The liability, provided for by art. 39, paragraph 1, letter a), second sentence, of legislative decree No. 241 of 1997 (ratione temporis applicable), of subjects issuing the conformity visa or unreliable certification, regarding the income tax return submitted in the manner referred to in art. 13 of ministerial decree No. 164 of 1999, has a punitive function as well; it follows that, pursuant to paragraph 2 of the aforementioned art. 39, the competence for the registration of a sum equal to the amount of tax, penalty, and interest that would have been required from the taxpayer, belongs to the regional directorate of the Revenue Agency, identified based on the tax domicile of the violator and cannot be derogated, under penalty of the illegitimacy of the act carried out in violation of such attribution.

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

Conclusions

In conclusion, Judgment No. 11660 of 2024 sheds light on a often overlooked but fundamentally important issue in the field of taxation. 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 the rules and responsibilities is essential to ensure a fair and just tax system for all.

Bianucci Law Firm