Invoices for not existing operations, The Supreme Court approve the Active Review
The Supreme Court with decision n. 5448 on 6th February 2018 stated that the active repentance allows to settle the violations committed using invoices for not existing operations, contrary to what is claimed by the tax Authority also in Telefisco 2018.
The above mentioned decision admitted the Active Review to heal fraudulent tax return as per art. 2 of Legislative Decree 74/2000. Indeed, the art. 13-bis of Legislative Decree 74/2000 provides that the spontaneous payment of the amount due, included default interest and penalties, before the start of the criminal trial reduces the applicable punishment (as per art. 444 criminal code that introduce the plea bargain).