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Cass. pen., Sez. III, Sent. n. 18214/2024: Clarifications on the Responsibility of Withholding Agents

The recent ruling of the Court of Cassation n. 18214 of May 9, 2024, offers important insights regarding the criminal responsibility of withholding agents in the event of failure to remit withholdings. The decision, in particular, emphasizes the need for proper issuance of tax certificates to workers to prevent the emergence of criminal liability. Let us examine the main aspects of the ruling.

The Case Under Examination

The appeal presented by the Attorney General of the Republic at the Court of Appeal of Turin concerned A.A., who was acquitted by the Court of Appeal for the crime of failure to remit due withholdings. The judges determined that the electronic submission of certificates to the Revenue Agency did not fulfill the obligation to deliver them to the withholding agents, a necessary condition to constitute the crime.

The issuance of certificates to withholding agents is a fundamental requirement for the configuration of the crime of failure to remit withholdings.

Analysis of the Ruling

The Court of Cassation confirmed the decision of the Court of Appeal, highlighting that the mere electronic submission of certificates to the Agency does not equate to their delivery to the workers. This aspect is crucial, as the law requires that withholding agents effectively issue certificates to workers, allowing them to use such documents for income tax declaration.

  • Art. 10-bis of Legislative Decree n. 74/2000: penalizes the failure to remit withholdings.
  • Constitutional Court n. 175/2022: reiterates the necessity of issuing certificates to withholding agents.
  • D.P.R. n. 332/1998: establishes the operational procedures for filing declarations.

In particular, the Court emphasized that the issuance of certificates to workers is essential for the configuration of the crime, as the relevant norm aims to protect the rights of workers and ensure the effective compliance with tax obligations.

Practical Implications for Withholding Agents

This ruling has significant practical implications for withholding agents, who must pay particular attention to the correct fulfillment of the obligation to issue certificates. It is not enough to transmit information to the Revenue Agency; it is necessary to ensure that workers actually receive the documents.

Otherwise, withholding agents could incur criminal penalties, as highlighted by the Court. It is essential that employers implement appropriate procedures to ensure the delivery of certificates, avoiding merely sending them electronically.

Conclusion

The ruling n. 18214 of the Court of Cassation represents an important clarification regarding the responsibility of withholding agents. It reiterates the importance of issuing certificates to workers, an indispensable element for avoiding criminal penalties. It is essential that all parties involved comply with current regulations to ensure proper fulfillment of tax obligations and protect the rights of workers.