La competenza economica tra i principi contabili e il sistema sanzionatorio: la prevalenza della sostanza sulla forma
PODDIGHE, A.
2019-01-01
Abstract
The article aims to analyze the impact of the new rules which concern the "accrual basis" rules, ie provisions that aim to identify the tax period in which an element of income must contribute to determining the tax base and the administrative penalties on their possible violation. In particular, after the reforms of the 1950s, in consideration of the autonomy of the tax periods, the formalistic view of the system meant that every violation of the rules of accrual basis corresponded to a violation of the principle of ability to pay pursuant to art. 53 Cost. As a result of recent legislative changes, if, in the specific case, no damage has been caused to the Treasury because of a violation of the accrual basis rules, the conduct does not entail repayment of the lower taxes paid and, in susbstance, it is not punishable by administrative sanctions If, in fact, in the face of a violation of the rules of accrual basis, the minor tax paid in the period in which the income component has not been declared has generated a corresponding greater tax burden in another period due to the declaration of this element, no payment of evaded taxes is due and conduct can be sanctioned administratively with a fixed sum of 250 euros and no more with a sum equal to 90% of the tax avoided (administrative tax penalties related to the unfaithful declaration). Moreover, these provisions have been included in context in which this error is generally sanctioned (in an administrative way) to a lesser extent than the unfaithful declaration (equal to 1/3) and, in itself, not implies penal consequences, unless the conduct has been implemented as part of a fraud. This regulatory evolution is grafted onto a path now undertaken by the Italian tax system and the punitive system that revolves around the substance of the phenomenon, rather than the form and which, according to the author, will have the effect of pushing greater compliance by the taxable person, overcoming the traditional (rigid) formalism which resulted in a significant amount of tax litigation and, consequently, uncertainty over tax revenue.File | Size | Format | |
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