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SANZIONI PECUNIARIE AMMINISTRATIVE PER VIOLAZIONE DI NORME TRIBUTARIE: L'OBBLIGO DI PAGARE NON SI TRASMETTE AGLI EREDI


Le sanzioni pecuniarie amministrative previste per la violazione di norme tributarie presentano carattere afflittivo e sono commisurate alla gravità della violazione e alla personalità del trasgressore. A ciò consegue che l'obbligazione di pagare la somma dovuta per la violazione non si trasmette agli eredi. Lo ha ribadito la Corte di Cassazione con ordinanza n. 6500/19, depositata il 6 marzo 2019, che ha accolto il ricorso presentato dagli eredi di un contribuente contro la sentenza con cui la Commissione tributaria regionale si era pronunciata relativamente a due avvisi di accertamento ICI (ora IMU) originariamente notificati al loro de cuius. Quest'ultimo aveva impugnato i detti avvisi davanti alle Commissioni tributarie ma non aveva ottenuto ragione in nessuno dei due gradi del giudizio. Nelle more della fase di appello, inoltre, il contribuente era deceduto. Successivamente, i suoi eredi avevano adito la Corte di legittimità, avanzando, tra gli altri motivi, una censura riferita alle sanzioni applicate, dagli stessi ritenute non dovute. Doglianza, questa, condivisa dalla Suprema corte, la quale, con ordinanza n. 6500 del 6 marzo 2019, ha ricordato quanto già affermato dalla giurisprudenza di legittimità in tema di sanzioni pecuniarie amministrative previste per le violazioni delle norme tributarie. Per scaricare il testo dell'Ordinanza clicca qui. Fonte: https://www.tuttocamere.it
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Corso Bettini, 58
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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