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Home Area Contenzioso-Tributario Problematiche specifiche del contendere 1 GENNAIO 2011: SCATTA IL DIVIETO DELLA COMPENSAZIONE IN F24 IN PRESENZA DI DEBITI ERARIALI DI € 1.500,00
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1 GENNAIO 2011: SCATTA IL DIVIETO DELLA COMPENSAZIONE IN F24 IN PRESENZA DI DEBITI ERARIALI DI € 1.500,00 PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Giovedì 15 Luglio 2010 02:18

Rimanendo in tema di Decreto Legge 78/2010 relativo alla Manovra finanziaria correttiva è opportuno sottolineare che l'art. 31 prevede, a partire dal 1° Gennaio 2011 il divieto di pagare le imposte tramite la compensazione di crediti con il modello F24 se il contribuente presenta debiti erariali scaduti iscritti a ruolo per importi superiore ad € 1.500,00. Sarà invece ammessa la possibilità di pagare gli importi iscritti a ruolo con i crediti erariali maturati dal contribuente.  Per il momento si conoscono solo le sanzioni  previste in caso di violazione: la sanzione ammonterà al 50% del tributo indebitamente compensato. Per conoscere invece le modalità di compensazione tra crediti erariali e debiti iscritti a ruolo bisognerà aspettare la pubblicazione del Decreto Ministeriale.

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