Herpes Under The Nose

Accounting Irregularities: responsibility does not is the only professional

Civil Cassation, sez. Tax, Ordinance No. 3651 14.02.2011
This case has the object, as a result of investigations bank placed against a company which is active in the gold trade, the failure to tax return el'inattendibilità accounting records.
The Tax Commission upheld the action of Lazio of society, rejected by the Provincial Tax Commission, noted that the tax return was duly filed, the records could not be unreliable because, as trade in gold subject to the supervisory activities of the Office Italian Exchange was subject to full transparency. The accounting irregularities were due to the accountant. The Inland Revenue used in the Court of Cassation.
The judges of the Supreme Court highlight the inconsistency of the reasoning of the Regional Tax Commission, according to which the activity of the gold trade could not be performed in a perfectly lawful, as the surveillance activities conducted by the Italian Exchange. If it were true that states should be ruled out that in Italy has never been an incident of smuggling of gold, in view of the surveillance carried out by the competent authority. The fact that certain activities are subject to special supervisory bodies do not mean they can not escape this surveillance. The existence of CONSOB or the Bank of Italy did not prevent the development of epochal fraud in the world of public companies listed on the stock market or the banking field.
The CTR also excludes the responsibility of society in order to irregular bookkeeping, downloading on the tax advisor, who, at most, could be a competitor in illegality made by the breach of an obligation which is part of the institution and its legal representative. Issue of bonds of a public nature / sanctions that do not be delegated.
The Supreme Court upholds the claim, ruling the case under appeal and refer the case, including the costs, with another section of the CTR of Lazio.



Source: http://www.avvocatoandreani.it/notizie-giuridiche/visualizza.asp?irregolarita-contabile-la-responsabilita-non-solo-del-professionista-43a440be3cc8a012e32843c0dd1e2c6c