(Finance) – With “a very important sentence”, the Court of Cassation “provides clarity on the jurisprudence relating to activities reserved for professional professions and is very explicit about certain forms of abusive practice of the profession”. This is the comment of the president of the National Council of Accountants, Elbano de Nuccioregarding a ruling of the Supreme Court, relating to the activity carried out by an LLC.
The company in question in fact carried out activities of compiling and submitting tax returns, bookkeeping, processing of pay slips, submission of requests for cancellation in self-defense in the tax field, payment of taxes, processing of sector studies, handling of procedures at the CCIA, care of social security relationships.
“According to what was established by the Court of Cassation – underlines de Nuccio – it is a question of activities ‘reserved’ for chartered accountants, accounting experts and employment consultants. It is the reason why the Srl in question was conviction confirmed of first degree for the crime of abusive operation of the professionsince the aforementioned services were evidently carried out by individuals not registered in professional registers”.
This sentence – he adds – falls close to an ordinance of the Council of State on an appeal presented by the National Association of Tax Lawyers regarding compliance visa. Already on that occasion our National Council had announced a strenuous defense of its members and therefore of the prerogatives of the professions. The Supreme Court ruling comforts and strengthens us in the belief that the activities of members of professional associations they shouldn’t be in any way equivalent to those of members of professional associations”.