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QUADRO RW OMESSO PER PIù ANNI: LA CORTE ESCLUDE IL CUMULO E APPLICA LA CONTINUAZIONE


La Corte di Giustizia Tributaria di primo grado di grado di Bolzano, con sentenza n. 10/1 del 26 gennaio 2026, si è espressa in materia di cumulo giuridico delle sanzioni tributarie, chiarendo che, in caso di omessa presentazione del quadro RW (monitoraggio fiscale attività estere) per più annualità, trova applicazione l?"istituto della continuazione di cui all?"art. 12, comma 5, del D.lgs. n. 472/1997.Tale disposizione prevede l?"aumento della sanzione stabilita per la violazione più grave da un minimo della metà fino al triplo, in presenza di violazioni della stessa indole commesse in periodi d?"imposta diversi. Richiamando l?"ordinanza n. 11849 del 5 maggio 2023 della Corte di cassazione, i giudici hanno escluso l?"applicabilità del cumulo giuridico di cui al comma 1 dell?"art. 12 (unicità della condotta), ritenendo invece corretta l?"applicazione della disciplina della continuazione, trattandosi di violazioni distinte, seppur omogenee. Nel caso concreto, la CGT di Bolzano ha confermato la legittimità dell?"aumento del 50% delle sanzioni applicato dall?"Agenzia delle Entrate ai sensi del comma 5, ma ha escluso che a tale incremento potesse aggiungersi anche l?"ulteriore aumento del 25% previsto dai commi 1 e 2 dello stesso articolo.Il ricorso è stato quindi accolto parzialmente, limitatamente alla rideterminazione delle sanzioni, con esclusione del doppio aumento applicato dall?"Amministrazione finanziaria. Fonte: https://www.dgt.mef.gov.it
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38068 Rovereto (TN)
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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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