Liability of shareholders and liquidators for failure to pay company taxes
20 July 2021Concurrence in omission by auditors in fraudulent bankruptcy
23 July 2021With its response to query no. 491 of 20/07/2021, the Revenue Office specified that, if an electronic invoice issued by a professional also includes expenses advanced in the name and on behalf of the client (excluded those pursuant to art. 15 of Presidential Decree no. 633/72), they are not exempt from stamp duty by virtue of the principle of alternation between VAT and stamp duty, but they must be subject to a 2 euro tax pursuant to art. 13 paragraph 1 of the Tariff, part I, annexed to Presidential Decree 642/72 (if total amounts exceed 77.47 euro), unless they concern taxes due by the client, in which case exemption from stamp duty provided for in art. 5 of Table B annexed to Presidential Decree 642/72 may be applied.