Cass. pen., Sect. III, Judgment No. 530 of 2025: Reflections on Liability for Failure to Remit Withholdings.
Let's analyze the recent ruling of the Court of Cassation that annulled the conviction for the failure to pay withholdings, highlighting the issues related to the proof of certifications and changes to the charges.
Supreme Court, Criminal Division, Sentence No. 18214/2024: clarifications on the liability of tax substitutes.
The recent ruling of the Court of Cassation focuses on the importance of issuing certifications to withholding agents, highlighting the criminal consequences in the event of failure to remit withholdings. An in-depth analysis of the regulations and case law in this area.