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STUDIO DORIGHELLI

RESPONSABILITà SOLIDALE IVA: LA CGUE CHIARISCE L?"ESTENSIONE TEMPORALE DELLA PRETESA TRIBUTARIA


La mera estinzione del soggetto debitore dell?"IVA non incide sulla possibilità, per l?"amministrazione tributaria, di esercitare la propria pretesa nei confronti del terzo responsabile in solido. La Corte di Giustizia Europea, nella sentenza depositata l'11 dicembre 2025 (C-121/2024), è intervenuta sull?"interpretazione dell?"articolo 205 della direttiva 2006/112/CE del Consiglio, del 28 novembre 2006, relativa al sistema comune d?"imposta sul valore aggiunto ed ha chiarito che, tale articolo, letto alla luce dei principi di proporzionalità e di certezza del diritto, deve essere interpretato nel senso che esso non osta ad una normativa nazionale in virtù della quale la responsabilità del soggetto solidalmente tenuto a versare l?"imposta sul valore aggiunto, ai sensi di tale articolo 205, può essere fatta valere dopo che il debitore di tale imposta ha cessato di esistere come soggetto di diritto, qualora sia dimostrato che il responsabile in solido summenzionato, pur esercitando esso stesso il proprio diritto a detrazione, sapeva o avrebbe dovuto sapere che detto debitore non avrebbe versato l?"imposta in parola. Fonte: https://curia.europa.eu
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  • 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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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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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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