The accountant can do it only those who are enabled and the register. Great victory for economists. Commits an offense work consultant assisting tax professionals and businesses. In order to ratify the much-demanded tutela della professione dei dottori commercialisti, negata negli ultimi anni dalla giurisprudenza civile, ci ha pensato la sesta sezione penale della Corte di cassazione che, con la sentenza numero 10100 dell'11 marzo 2011, ha confermato le responsabilità per esercizio abusivo della professione nei confronti di un consulente del lavoro che, fra l'altro, redigeva bilanci societari e prestava assistenza fiscale a società e professionisti.
E insomma là dove la tutela civile non è riuscita a coprire gli iscritti all'albo ci ha pensato un reato. La decisione è molto chiara, infatti, si legge in sentenza, "l'art. 348 cod.pen. punisce l'esercizio abusivo di una professione per la quale è richiesta una special authorization of the State. To practice as a doctor / accountant law requires passing the state and the entry into the professional register, and therefore that of a professional accountant is protected and it can exert their activities exclusively to the subject qualified and enrolled at. "Not only." It should be noted that - still, the judges - to determine whether a particular transaction complements the offense under Article. 348 cod. pen., it is necessary to find in the law that regulates the profession in view improperly exercised a right to exclusive reservation on that particular performance, but it is sufficient to ascertain that the performance Provided is an act typical characteristic of a profession for the exercise of which lacks the approval. "Well, the" labor consultant, having jurisdiction over the income of an employee, is entitled to deal with the liquidation and payment of related taxes. But the suspect, tax and accounting also lent assistance to self-employed and companies, and therefore operated in a field which has not had the necessary clearance. It follows that the state can not deny the existence of a prima delicti. "
Debora Alberici (from telediritto.it of 03/12/2010)
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