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Cass. pen., Sez. III, Sent. n. 530 del 2025: Reflections on the Responsibility for Non-Payment of Withholdings

The ruling n. 530 of the Court of Cassation, pronounced on October 29, 2024, provides significant insights regarding criminal responsibility for non-payment of tax withholdings. In this case, A.A., the chairman of the board of directors of a company, was convicted for failing to make the payment of the withholdings due on the amounts paid to employees. However, the Court annulled the ruling of the Court of Appeal of Turin, highlighting some critical issues related to evidence and the formulation of the charge.

The Context of the Ruling and the Challenges

The Court of Appeal had confirmed A.A.'s conviction for failing to pay tax withholdings amounting to over 150,000 euros. However, the defense raised several issues, including the nullity of the summons decree and the lack of evidence concerning the issuance of certificates to the employees. The Court of Cassation accepted the appeal regarding the evidence of the 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 the proof of the issuance of certificates to employees be obtained for the configuration of the crime of non-payment of withholdings.

The Issue of Certificates and Evidence of the Crime

A crucial aspect of the ruling concerns the necessity to demonstrate that the withholdings have been effectively certified and issued to the 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 the workers, and it is not sufficient for these to be forwarded to the Revenue Agency. This highlights a fundamental aspect in the regulation of tax and criminal law: evidence is essential for the configuration of a crime, in this case, the non-payment of withholdings.

Conclusions

The ruling n. 530 of 2025 represents an important opportunity to reflect on the necessity of concrete evidence in matters of criminal responsibility for tax offenses. The Court of Cassation, with its ruling, has set a clear boundary between the types of evidence required for the configuration of the crime and administrative practices. This case underscores the importance of proper management of tax certificates by employers, as well as the need for adequate defense to avoid unjust convictions.