there deposit collected by the seller must announce Even if the contract is not concluded and this, according to the law, he keeps it to himself. Whoever does not indicate the amount received in the acknowledgment risks the crime of dishonest declaration.
This was decided by a court veto With judgment 23837 submitted on June 21, 2022.
A citizen fails to indicate in his tax return the amount of 800,000 euros, or the deposit withheld due to the failure to conclude a contract of sale.
For the Court of First Instance, it was a matter of tax evasion because this deposit is part of the taxable income for Irpef purposes, and the recognition of Criminal offense At the expense of the citizen, I ordered the confiscation of assets for the value specified as the crime profit, or 800,000 euros collected as a deposit.
The Court of Appeals in Messina reviewed the ruling, setting the statute of limitations for the crime but upholding the confiscation ordered by the first instance judge.
In disagreement with the appeal decision, the citizen turned to the Court of Cassation, arguing that the buying and selling process, which took place in the private sphere, did not significantly change his financial situation.
A statement that might sound gritty, considering also the amount mentioned, and worthy of further investigation on the basis of the decision reached by the Shariah judges.
Confirmation deposit, according to the Supreme Court, Generates taxable income Because it is subject to definitionArticle 67 of the Uniform Income Tax Act (Tuir), according to which it must be declared to the tax authorities. In other words, since the conclusion of a potential contract, in this case the sale of real estate, falls entirely within the definition of income under tweaking, a deposit must be viewed in the same way.
Jurisprudence, says the court, wants the confirmatory deposit to perform independent functions: it marks the beginning of the conclusion of the contract, it acts as a provider in the normal sales relationship and is subject to the logic of compensation in case of breach of contract and it also encourages the parties to work towards the conclusion of the contract itself.
One of the characteristics of the deposit, in the event that the contract is not concluded, is exemption from value-added tax, but this is not enough to exclude it from the income items produced, according to the decree of the President of the Republic. 633/72.
For the Supreme Court it is an unfaithful declaration.
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