L’obbligo del contraddittorio per le contestazioni riferite ad annualità diversa da quella oggetto di verifica Con la Sentenza n. 24636 del 2017, la Suprema Corte di Cassazione ha chiarito che l’articolo 12, comma 7, L. n. 212 del 2000 impone in capo all’Amministrazione finanziaria l’obbligo di contraddittorio preventivo nelle ipotesi in cui le contestazioni siano […]
L’amministratore di fatto non risponde delle sanzioni tributarie Il sistema legislativo in materia di sanzioni tributarie relative al rapporto tributario della società, contemplava la diretta sanzionabilità dell’autore materiale della violazione e, quindi, dell’amministratore. In particolare, l’articolo 11 del D.Lgs n. 472 del 1997, rubricato “responsabilità per la sanzioni amministrative”, disponeva che “Nei casi in cui […]
5 anni ago
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