The TAR of Lazio 19.11.2010 No 33676 has confermato che i professionisti che esercitano abitualmente l'attività di consulenza fiscale senza essere iscritti in specifici Albi professionali (c.d. "tributaristi") non possono rilasciare il visto di conformità sulle dichiarazioni, ai sensi dell'art. 35 del DLgs. 9.7.97 n. 241.
Per rilasciare il visto di conformità non è sufficiente essere abilitati alla trasmissione telematica delle dichiarazioni (per i tributaristi, ai sensi del DM 19.4.2001), in quanto occorre anche essere:
- dottori commercialisti, esperti contabili o consulenti del lavoro, iscritti negli appositi Albi;
- oppure soggetti iscritti, alla data del 30.9.93, nei ruoli dei periti ed esperti tenuti dalle Camere di commercio per la subcategoria tributi, holding a degree in law or economics, or equivalent, or diploma in accounting. The exclusion
tributary from the list of persons authorized to issue the visa of conformity is valid irrespective of the particular importance attached to the visa on VAT in order to compensate for the F24 its claims for an amount greater than € 15,000.00 per year under Article. 10 of Decree 78/2009, inasmuch as no other indications in this regard by the legislature. Similar
foreclose visa compliance, even if allowed to send electronic statements, also covers those members
- only in the register of auditors;
- in the register of lawyers
- in Albi of Agronomy and Doctors of Forestry, the agro-technicians and land surveyors.
was therefore dismissed the appeal brought by an association of tax reform (LAPET) and a tax benefits, which requested the annulment of the circ. 23.12.2009 No Revenue Agency 57, in so far ruled out the tributaries from the list of persons entitled to issue a visa compliance.
Per rilasciare il visto di conformità non è sufficiente essere abilitati alla trasmissione telematica delle dichiarazioni (per i tributaristi, ai sensi del DM 19.4.2001), in quanto occorre anche essere:
- dottori commercialisti, esperti contabili o consulenti del lavoro, iscritti negli appositi Albi;
- oppure soggetti iscritti, alla data del 30.9.93, nei ruoli dei periti ed esperti tenuti dalle Camere di commercio per la subcategoria tributi, holding a degree in law or economics, or equivalent, or diploma in accounting. The exclusion
tributary from the list of persons authorized to issue the visa of conformity is valid irrespective of the particular importance attached to the visa on VAT in order to compensate for the F24 its claims for an amount greater than € 15,000.00 per year under Article. 10 of Decree 78/2009, inasmuch as no other indications in this regard by the legislature. Similar
foreclose visa compliance, even if allowed to send electronic statements, also covers those members
- only in the register of auditors;
- in the register of lawyers
- in Albi of Agronomy and Doctors of Forestry, the agro-technicians and land surveyors.
was therefore dismissed the appeal brought by an association of tax reform (LAPET) and a tax benefits, which requested the annulment of the circ. 23.12.2009 No Revenue Agency 57, in so far ruled out the tributaries from the list of persons entitled to issue a visa compliance.
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