{"id":18543,"date":"2024-07-05T10:23:00","date_gmt":"2024-07-05T08:23:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2024\/07\/05\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\/"},"modified":"2024-07-05T10:23:00","modified_gmt":"2024-07-05T08:23:00","slug":"omessi-versamenti-non-punibili-se-limpresa-e-insolvente","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\/","title":{"rendered":"Omessi versamenti non punibili se l\u2019impresa \u00e8 insolvente"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Il Decreto Legislativo 87\/2024 introduce una significativa modifica all&#8217;articolo 13 del Decreto Legislativo 74\/2000, introducendo il comma 3-bis. Questa modifica prevede una causa di non punibilit\u00e0 specificamente dedicata agli omessi versamenti di ritenute e IVA, a condizione che il mancato pagamento non sia imputabile all\u2019imprenditore, ma sia dovuto a circostanze sopravvenute e indipendenti dalla sua volont\u00e0.<\/p>\n<h4><\/h4>\n<p>Il nuovo comma 3-bis dell\u2019articolo 13 stabilisce che &#8220;i reati di cui agli articoli 10-bis e 10-ter non sono punibili se il fatto dipende da cause non imputabili all\u2019autore sopravvenute rispettivamente all\u2019effettuazione delle ritenute o all\u2019incasso dell\u2019imposta sul valore aggiunto&#8221;. Il giudice, in tali circostanze, deve tenere conto della crisi di liquidit\u00e0 dell\u2019autore dovuta all\u2019inesigibilit\u00e0 dei crediti per accertata insolvenza o sovraindebitamento di terzi, o al mancato pagamento di crediti certi ed esigibili da parte delle amministrazioni pubbliche, nonch\u00e9 della non esperibilit\u00e0 di azioni idonee al superamento della crisi<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Il Decreto Legislativo 87\/2024 introduce una significativa modifica all&#8217;articolo 13 del Decreto Legislativo 74\/2000, introducendo il comma 3-bis. Questa modifica prevede una causa di non punibilit\u00e0 specificamente dedicata agli omessi versamenti di ritenute e IVA, a condizione che il mancato pagamento non sia imputabile all\u2019imprenditore, ma sia dovuto a circostanze sopravvenute e indipendenti dalla [&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":[8],"tags":[],"class_list":["post-18543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-contabilita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Omessi versamenti non punibili se l\u2019impresa \u00e8 insolvente - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; Il Decreto Legislativo 87\/2024 introduce una significativa modifica all&#039;articolo 13 del Decreto Legislativo 74\/2000, introducendo il comma 3-bis.\" \/>\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\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Omessi versamenti non punibili se l\u2019impresa \u00e8 insolvente - Beneggi &amp; Associati\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Il Decreto Legislativo 87\/2024 introduce una significativa modifica all&#039;articolo 13 del Decreto Legislativo 74\/2000, introducendo il comma 3-bis.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beneggiassociati.com\/en\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\/\" \/>\n<meta property=\"og:site_name\" content=\"Beneggi &amp; Associati\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-05T08:23:00+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\\\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\\\/\"},\"author\":{\"name\":\"Tiziano Beneggi\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/person\\\/828daacfa37b359e89e981f920072004\"},\"headline\":\"Omessi versamenti non punibili se l\u2019impresa \u00e8 insolvente\",\"datePublished\":\"2024-07-05T08:23:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\\\/\"},\"wordCount\":159,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"articleSection\":[\"Fisco e contabilit\u00e0\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\\\/\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/omessi-versamenti-non-punibili-se-limpresa-e-insolvente\\\/\",\"name\":\"Omessi versamenti non punibili se l\u2019impresa \u00e8 insolvente - Beneggi &amp; 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