Crisi di liquidità e concordato preventivo: l’omesso versamento delle ritenute e dell’IVA dichiarate è destinato a rientrare nel paradigma dei nuovi istituti di regolazione della crisi d’impresa? (nota alle sentenze della Corte di Cassazione, Sezione III Penale, del 2 aprile 2019 (dep. 22 agosto 2019), n. 36320)
Abstract
The Supreme Court, in the decision in issue, tracks down a new
hermeneutic path for the hypothesis of a taxpayer who finds himself/herself in
a liquidity-crisis which prevents him/her from depositing the retention tax
after the filing of the request of admission – but before its homologation – to
the procedure of arrangement with creditors, declaring the taxpayer’s omission
as not punishable pursuant to Article 51, Criminal Code.
The present work examines the case-law arising from both the territorial Courts and from the Supreme Court and concerning the subjective element and the concrete punishability of the taxpayer who omitted to deposit the retention tax or the VAT which were declared in the tax return.
Moreover, the Author also examines the future and possible perspective for the functioning of the "tax-liquidity” crisis within the new Code of the Business Crisis and Insolvency which, on the one hand, burdens the taxpayer – being him an individual entrepreneur or an Executive Director of a company – with the duty to lay down and put into effect an appropriate organizational structure capable to detect the crisis and, on the other hand, gives him/her and the supervisory bodies the obligation to report the warning signs of such a situation, by this drawing a new system of responsibility also involving Criminal Law.
The present work examines the case-law arising from both the territorial Courts and from the Supreme Court and concerning the subjective element and the concrete punishability of the taxpayer who omitted to deposit the retention tax or the VAT which were declared in the tax return.
Moreover, the Author also examines the future and possible perspective for the functioning of the "tax-liquidity” crisis within the new Code of the Business Crisis and Insolvency which, on the one hand, burdens the taxpayer – being him an individual entrepreneur or an Executive Director of a company – with the duty to lay down and put into effect an appropriate organizational structure capable to detect the crisis and, on the other hand, gives him/her and the supervisory bodies the obligation to report the warning signs of such a situation, by this drawing a new system of responsibility also involving Criminal Law.
References
- CAVALLINI S., Il diritto della crisi e il codice “dimezzato”: nuovi assetti di tutela per il sistema penale dell’insolvenza?, in Dir. pen. proc., 2019, 10.
- CAVALLINI S., La bancarotta patrimoniale tra legge fallimentare e codice dell’insolvenza, Milano, 2019.
- CAVALLINI S., L’omesso versamento di ritenute dovute o certificate, in Trattato teorico pratico di diritto penale, vol. XIII, I reati tributari, R. BRICCHETTI-P. VENEZIANI (a cura di), Torino, 2017.
- CHIARAVIGLIO G., L’art. 236 della Legge Fallimentare e la “nuova” disciplina penale della crisi e dell’insolvenza, in questa Rivista, 2019, 1.
- CUOMO L. - MOLINO P., Omesso versamento di imposte e crisi di liquidità, in Cass. pen., 2015, 2.
- D’ALESSANDRO F., La bancarotta da concordato preventivo e da accordi di ristrutturazione, in Dir. pen. proc., 2019, 9.
- GUIOTTO A., I sistemi di allerta e l’emersione tempestiva della crisi, in il Fallimento, 2019, 4.
- LANZI A. – ALDROVANDI P., Manuale di diritto penale tributario, Padova, 2011.
- MUCCIARELLI F., Risvolti penalistici del codice della crisi d’impresa e dell’insolvenza: lineamenti generali, in Dir. pen. proc., 2019, 9.
- MUSCO E. - ARDITO F., Diritto penale tributario, Bologna, 2016.
- SOANA G. L., Crisi di liquidità del contribuente e omesso versamento di ritenute certificate e di IVA (artt. 10 bis e 10 ter d.lgs. 74/2000), online su www. penalecontemporaneo.it, 7 ottobre 2013.
- TROYER L. – INGRASSIA A., I delitti di omesso versamento ai tempi della crisi e le (as)soluzioni giurisprudenziali: tout comprendre c’est tout pardonner?, in questa Rivista, 2013, 4.
- ZUNICA F. – GENTILI A., I delitti di occultamento, omesso versamento e indebita compensazione, in A. SCARCELLA (a cura di), La disciplina penale in materia d’imposte dirette e I.V.A, Torino, 2019.
Close [X]
Buy the article
Cibo assum quidam at est, iusto tibique dissentiet eum ad. Te partem persius mentitum pri. Duo no commodo senserit. Ferri rebum debitis ea pri, timeam blandit rationibus te nam. Velit phaedrum interpretaris his id, mutat vidisse facilis eu pri.
