Temporary lack of ready money does not justify non-payment of taxes

non-payment of taxes

Temporary lack of ready money does not justify non-payment of taxes

Edited by Enrico Vella

Temporary shortage of money to pay taxes, resulting from economic hardship, does not qualify as “force majeure”.

A taxpayer had made a recourse against the Bergamo Revenue Service, invoking supervening impossibility.

The Court of Cassation found that “force majeure” had two aspects; on the one hand, the objective fact of the unpredictability, and on the other, the subjective fact of the “obligation for the party concerned to take precautions against the consequences of the unpredictable event, by adopting such appropriate measures as do not go beyond the reasonable.”

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