Recenti sviluppi della giurisprudenza di legittimità in tema di responsabilità e tutela del cessionario d'azienda

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Abstract

The order of the Court of Cassation in a way that cannot be shared states that the responsibility of the assignee, who did not require the certification referred to in art.14, paragraph 3, D.Lgs.n.472/1997, may also be extended to taxes and penalties detected after the transfer and committed before the second year prior to the transfer. The judges of legitimacy correctly make the aggravation of the assignee’s responsibility depend on the awareness of the fraud put in place by the transferor. However, the Court in a way that cannot be shared excludes the need to notify the assignee of the tax assessment notice, arguing that the dependent obligated is already protected in court by the adhesive intervention to be made in the judgment instituted by the transferor.
Original languageItalian
Pages (from-to)234-255
Number of pages22
JournalRASSEGNA TRIBUTARIA
Publication statusPublished - 2021

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