non-issuance of purchase receipt
Official Gazette No 230 of 03.10.2006 and 'was released on DL number 262, 10.03.2006, entered into force on the day of its publication.
Paragraph 8 of Article 1 provides: paragraph 2 of Article 12 of Legislative Decree 18 December 1997, n. 471, the words "where it has been definitively established, at different times, three separate violations of the obligation to issue the tax receipt or tax invoice made on different days over a period of five years" shall be substituted the following: "If is finally found to infringe the obligation to issue the tax receipt or tax invoice.
The new text in place since Oct. 3, 2006, and 'then the following: If
is finally finding of a breach of the obligation to issue a receipt tax or the receipt, even if sanctions were imposed under the provisions of Legislative Decree establishing the framework for administrative penalties in tax matters, and 'willing suspension of license or authorization to carry on 'or of engaging' it for a period of fifteen days to two months. If the fees have not been documented during the five years exceed the sum of two hundred million lire to the suspension and 'readiness for a period of two to six months.
Official Gazette No 230 of 03.10.2006 and 'was released on DL number 262, 10.03.2006, entered into force on the day of its publication.
Paragraph 8 of Article 1 provides: paragraph 2 of Article 12 of Legislative Decree 18 December 1997, n. 471, the words "where it has been definitively established, at different times, three separate violations of the obligation to issue the tax receipt or tax invoice made on different days over a period of five years" shall be substituted the following: "If is finally found to infringe the obligation to issue the tax receipt or tax invoice.
The new text in place since Oct. 3, 2006, and 'then the following: If
is finally finding of a breach of the obligation to issue a receipt tax or the receipt, even if sanctions were imposed under the provisions of Legislative Decree establishing the framework for administrative penalties in tax matters, and 'willing suspension of license or authorization to carry on 'or of engaging' it for a period of fifteen days to two months. If the fees have not been documented during the five years exceed the sum of two hundred million lire to the suspension and 'readiness for a period of two to six months.
This 'means that the failure to issue a single receipt or receipt of a single door at the close of trading for a period' for fifteen days to two months.
While in the past, many taxpayers, the bankrupt, admitted their error and paid the penalty paid, today and always will deny even the evidence, while not incurring the penalty ancillary reporting period, resulting in increased costs and appeal for their that for the Italian State.
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