“Tregua fiscale” o rinnovo alle “calende greche”: la nuova causa di non punibilità “transitoria” relativa ai reati di omesso versamento e i reverberi sulla disciplina della crisi d’impresa

The present contribution examines the new cause of non-punishability introduced by Article 23 of Decree Law 34/2023 for the crimes of omitted payment of withholding taxes, omitted payment of VAT (Articles 10-bis and 10-ter of Legislative Decree 74/2000) and undue compensation (Article 10-quater, paragraph 1 of Legislative Decree 74/2000).

The authors, after an analysis of the recently introduced provision and a critical comparison with the cause of non-punishability provided for in Art. 13, paragraph 1 L.D. 74/2000, analyze the consequences of the new law on the regulation of the business crisis.

Specifically, the future prospects for the operativeness of the so-called "liquidity crisis” within the framework of the new Business Crisis and Insolvency Code are scrutinized; on the one hand, it imposes on the taxpayer (individual or collective entrepreneur) a burden of preparation and implementation of an organizational set-up suitable for the timely detection of the crisis and, on the other hand, it confers on the taxpayer, on the internal control bodies and on the so-called "qualified public creditors” (Agenzia delle Entrate, INPS and INAIL) an obligations to report indications of such a crisis in order to approach a negotiated settlement, outlining, at the same time, a new system of responsibilities, including criminal liability.