With the judgment n. 3325/2022, the Court of Cassation has confirmed the responsibility of the crime of fraudulent declaration through the use of invoices or other documents for non-existent operations referred to in art. 2 of D. Lgs. n. 74/2000 against the tax representative who had filed the tax returns of a foreign company, using documentation from which it was clear that the transactions did not exist.

Regarding the assertion of responsibility of the tax representative of the Maltese company, the Court highlighted in the ruling for the offense ascribed (with subsequent confirmation of the Supreme Court) that the tax representative of a foreign company is liable for the offence of fraudulent declaration as the direct recipient of legal obligations in the field of VAT, since the position he holds confers on him duties of supervision and control. Failure to comply with this shall give rise to criminal liability as a result of any willful misconduct.

This is because in the VAT law (pursuant to art. 17, paragraph 3, of D.P.R. n. 633/1972), the foreign operator must fulfill all obligations arising from the VAT regulations through its tax representative. The latter therefore responds jointly with the foreign operator for all transactions that are territorially relevant in the State, except for transactions carried out directly by the non-resident and which are not carried out in Italy.