False Declaration and Omitted Payment: two different violations
With judgment n. 27963 of 7 December 2020, the Italian Supreme Court took a position in relation to the tax penalties applicable in case of untrue declaration and consequent failure to pay the taxes due.
In particular, the Supreme Court stated that the false declaration and the omitted payment have different trigger events and are punished by different tax penalties that cannot be combined (the false declaration is punished with a fine ranging from 90% to 180% of the higher taxes / lower tax credit, while the omitted payment is punished with a fine of 30% of the unpaid amount): the less favorable sanction provided for the false declaration, absorbs the omitted payment of the lower amounts declared.
The principle stated by the Supre Court should be considered applicable also in case of omitted declaration and in case of invoicing violations.