MILANO – “The cases in which the concurrence of fault is applied with reference to the Superbonus must be clearly clarified so that the possibility of using – correctly – in compensation the tax credits purchased in good faith is not called into question and is not compromised the proper functioning of the transfer mechanism “. The general director of ABI said it, Giovanni Sabatiniat the hearing in the Senate Budget Committee regarding the examination of the Support Decree ter explaining that “in the event of fraud, in fact, only the original transferor, beneficiary of the deduction or company that applied the discount on the invoice, together with any subjects who have contributed to the execution of the fraudulent operation. No consequence must therefore fall on the buyer in good faith “
Scams, tax evasion, ghost businesses: all the troubles that bury the Superbonus
by Valentina Conte
In the management of the Superbonus, “in the event of fraud, only the original transferor, beneficiary of the deduction or the company that applied the discount on the invoice, together with any subjects who have contributed to the execution of the fraudulent operation, must be liable. No consequence must therefore fall on the ‘buyer in good faith “, added Sabatini. The head of the Banking Association reminds us that “with regard to the profiles of joint and several liability and of concurrence in the violation of the transferees of the tax credit relating to the Superbonus, art. 121, paragraph 4, of the Relaunch Decree, provides that the latter respond only for any use irregularly or to a greater extent than the tax credit acquired. In the presence of concurrence in the violation, however, the transferees are jointly and severally liable for the payment of the amount corresponding to the deduction not due and the related interests “. According to Sabatini, “it is necessary to unambiguously clarify the cases in which the concurrence of fault is applied with reference to the Superbonus so that the possibility of using – correctly – in compensation the tax credits purchased in good faith is not called into question and the proper functioning of the transfer mechanism is not compromised “.