The initiative started by the Democratic Party strengthens the bipartisan front that calls for the cancellation of the joint and several liability of the professional who sends the VAT registration notice to the Revenue. “Accountants must not replace the Pa”, reiterated the dem Chiara Gribaudo, speaking remotely at the Forum of the National Union of young chartered accountants and accounting experts. And the vice-president of the Labor commission of the Chamber goes even further than the request made by Andrea de Bertoldi of Fratelli d’Italia, asking with her “super-reported” amendment, the cancellation of the new sanction introduced with the second paragraph of article 36 of the legislative decree Balance.
No to the fine for the accountant
“It is unacceptable, says Gribaudo in a note, the fine of 3,000 euros for the accountant who sends the request to start the business for the purpose of assigning the VAT number in the event that, following the check, the Revenue Agency issues a cancellation provision. That’s why I tabled a suppressive amendment.” For the deputy of the Democratic Party, this is an inadmissible attempt to attribute to professionals responsibilities, moreover unpaid, which are proper to the public administration. Professionals who cannot use Revenue tools. Of the same opinion is Andrea de Bertoldi who, while only asking for the accountant’s joint and several liability to be abolished, underlines how authorized intermediaries cannot have the capacity to investigate subjects who request the opening of a VAT number.
The applause of professionals
“It is a very positive fact, on which we express our satisfaction” said the president of the National Council of Accountants, Elbano de Nuccio. “We immediately highlighted the opportunity to strengthen the preventive safeguards to avoid “hit and run” abusive behavior – added the number one of the accountants – but, with equal determination, we expressed our opposition to the provision of joint and several liability to the intermediary”. For Salvatore Regalbuto, treasurer of the National Council with responsibility for taxation, «from a technical point of view, the rule is irrational, placing responsibility on intermediaries in a context in which they do not have the necessary tools to free themselves from it and, furthermore, the paradoxical element of the possible imposition of a sanction for behavior of the taxpayer which manifests itself ex post and therefore which cannot be known at the time of the opening of the VAT number”. And the treasurer concludes that “the principle of transferring responsibilities to professionals for checks that must be carried out by the Public Administration which has all the necessary tools to effectively carry out these checks cannot be accepted”.