{"id":6532,"date":"2018-02-08T17:21:03","date_gmt":"2018-02-08T16:21:03","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/invoices-for-not-existing-operations-the-supreme-court-approve-the-active-review\/"},"modified":"2018-02-08T17:21:03","modified_gmt":"2018-02-08T16:21:03","slug":"invoices-for-not-existing-operations-the-supreme-court-approve-the-active-review","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/invoices-for-not-existing-operations-the-supreme-court-approve-the-active-review\/","title":{"rendered":"Invoices for not existing operations, The Supreme Court approve the Active Review"},"content":{"rendered":"<p>The Supreme Court with decision n. 5448 on 6<sup>th<\/sup> 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.<\/p>\n<p>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-<em>bis<\/em> 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).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-6532","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Invoices for not existing operations, The Supreme Court approve the Active Review - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/invoices-for-not-existing-operations-the-supreme-court-approve-the-active-review\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Invoices for not existing operations, The Supreme Court approve the Active Review - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"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. 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