{"id":15865,"date":"2017-05-19T10:00:00","date_gmt":"2017-05-19T08:00:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2017\/05\/19\/iva-non-versata\/"},"modified":"2017-05-19T10:00:00","modified_gmt":"2017-05-19T08:00:00","slug":"iva-non-versata","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/","title":{"rendered":"Iva non versata"},"content":{"rendered":"<p>La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la carica sociale di legale rappresentante al momento del termine ultimo per il versamento dell\u2019imposta.<br \/>\nLa Corte di cassazione ha ritenuto infondate le censure basate sul rilievo dell\u2019assunzione della carica sociale in un momento successivo alla sottoscrizione della dichiarazione e dell\u2019assenza della \u201cesposizione\u201d del debito Iva nella medesima.<br \/>\nInfatti, come chiarito dai giudici, per il reato di omesso versamento, occorre fare riferimento al momento in cui la legge fissa il termine ultimo per il versamento dell\u2019imposta \u00e8, quindi, sul legale rappresentante a tale data che grava l\u2019obbligazione tributaria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la carica sociale di legale rappresentante al momento del termine ultimo per il versamento dell\u2019imposta. La Corte di cassazione ha ritenuto infondate le censure basate sul rilievo dell\u2019assunzione della carica sociale in un [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-15865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Iva non versata - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iva non versata - Beneggi &amp; Associati\" \/>\n<meta property=\"og:description\" content=\"La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/\" \/>\n<meta property=\"og:site_name\" content=\"Beneggi &amp; Associati\" \/>\n<meta property=\"article:published_time\" content=\"2017-05-19T08:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tiziano Beneggi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tiziano Beneggi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/\"},\"author\":{\"name\":\"Tiziano Beneggi\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/person\\\/828daacfa37b359e89e981f920072004\"},\"headline\":\"Iva non versata\",\"datePublished\":\"2017-05-19T08:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/\"},\"wordCount\":118,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"articleSection\":[\"ARCHIVIO\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/\",\"name\":\"Iva non versata - Beneggi &amp; Associati\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"datePublished\":\"2017-05-19T08:00:00+00:00\",\"description\":\"La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\\\/2000, appartiene al soggetto che ricopre la\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#primaryimage\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"contentUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"width\":1280,\"height\":823},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/iva-non-versata\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/?page_id=24163\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Iva non versata\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/\",\"name\":\"Beneggi e associati\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\",\"name\":\"Beneggi e associati\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/beneggi-logo.png\",\"contentUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/beneggi-logo.png\",\"width\":141,\"height\":87,\"caption\":\"Beneggi e associati\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/person\\\/828daacfa37b359e89e981f920072004\",\"name\":\"Tiziano Beneggi\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/author\\\/tizianobeneggiassociati-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Iva non versata - Beneggi &amp; Associati","description":"La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/","og_locale":"en_US","og_type":"article","og_title":"Iva non versata - Beneggi &amp; Associati","og_description":"La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la","og_url":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/","og_site_name":"Beneggi &amp; Associati","article_published_time":"2017-05-19T08:00:00+00:00","og_image":[{"width":1280,"height":823,"url":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","type":"image\/jpeg"}],"author":"Tiziano Beneggi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Tiziano Beneggi","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#article","isPartOf":{"@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/"},"author":{"name":"Tiziano Beneggi","@id":"https:\/\/beneggiassociati.com\/en\/#\/schema\/person\/828daacfa37b359e89e981f920072004"},"headline":"Iva non versata","datePublished":"2017-05-19T08:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/"},"wordCount":118,"commentCount":0,"publisher":{"@id":"https:\/\/beneggiassociati.com\/en\/#organization"},"image":{"@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#primaryimage"},"thumbnailUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","articleSection":["ARCHIVIO"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/","url":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/","name":"Iva non versata - Beneggi &amp; Associati","isPartOf":{"@id":"https:\/\/beneggiassociati.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#primaryimage"},"image":{"@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#primaryimage"},"thumbnailUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","datePublished":"2017-05-19T08:00:00+00:00","description":"La responsabilit\u00e0 penale per il reato di omesso versamento dell\u2019Iva, di cui all\u2019articolo 10-ter del Dlgs 74\/2000, appartiene al soggetto che ricopre la","breadcrumb":{"@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/beneggiassociati.com\/en\/iva-non-versata\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#primaryimage","url":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","contentUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","width":1280,"height":823},{"@type":"BreadcrumbList","@id":"https:\/\/beneggiassociati.com\/en\/iva-non-versata\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/beneggiassociati.com\/en\/?page_id=24163"},{"@type":"ListItem","position":2,"name":"Iva non versata"}]},{"@type":"WebSite","@id":"https:\/\/beneggiassociati.com\/en\/#website","url":"https:\/\/beneggiassociati.com\/en\/","name":"Beneggi e associati","description":"","publisher":{"@id":"https:\/\/beneggiassociati.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/beneggiassociati.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/beneggiassociati.com\/en\/#organization","name":"Beneggi e associati","url":"https:\/\/beneggiassociati.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/beneggiassociati.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/beneggi-logo.png","contentUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/beneggi-logo.png","width":141,"height":87,"caption":"Beneggi e associati"},"image":{"@id":"https:\/\/beneggiassociati.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/beneggiassociati.com\/en\/#\/schema\/person\/828daacfa37b359e89e981f920072004","name":"Tiziano Beneggi","url":"https:\/\/beneggiassociati.com\/en\/author\/tizianobeneggiassociati-com\/"}]}},"_links":{"self":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/posts\/15865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/comments?post=15865"}],"version-history":[{"count":0,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/posts\/15865\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/media\/409"}],"wp:attachment":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/media?parent=15865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/categories?post=15865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/tags?post=15865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}