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VISTO DI CONFORMITà: IL CONSIGLIO DI STATO RESPINGE LE TESI DI LAPET


Con la Sentenza n. 8962 del 17 novembre 2025, il Consiglio di Stato ha respinto le argomentazioni dell?"Associazione Tributaristi LAPET sulla presunta illegittimità della normativa che consente di apporre il visto di conformità sulle dichiarazioni dei redditi e Iva. Secondo LAPET, sarebbe illegittima la riserva di legge che limita il rilascio del visto di conformità a favore delle categorie professionali abilitate. La decisione è stata resa nota dal Consiglio Nazionale dei Commercialisti, intervenuto ad opponendum nel giudizio promosso dall?"associazione. Qui il Comunicato del CNDCEC. “Una sentenza che ribadisce il valore della nostra professione nel garantire affidabilità, controllo e correttezza nell?"interlocuzione con l?"amministrazione finanziaria”, ha dichiarato il Presidente del Consiglio nazionale dei commercialisti, Elbano de Nuccio, che sottolinea come la sentenza confermi con chiarezza un principio essenziale per la tutela dell?"interesse pubblico. "Il visto di conformità", ha continuato il Presidente De Nuccio, "è un presidio che richiede competenze qualificate, responsabilità rigorose e un sistema di vigilanza strutturato. La decisione ribadisce il valore della nostra professione nel garantire affidabilità, controllo e correttezza nell?"interlocuzione con l?"amministrazione finanziaria”. Fonte: https://commercialisti.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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