6. THE DIFFERENT SUBJECTS IN THE TAX RELATIONSHIP

Financial Administration Tax offices 6.1 The active subjects Financial Administration Tax offices Financial police (Guardia di Finanza)

6.2 The s.c. passive subject. The taxpayer By law By fact The tax payer Subject that has a contractual relationship with the tax payer and that is capable of getting back what has been payed Subject that makes tha tax assumption and that payes directly the dued taxes Tax register: Fiscal code Vat number Fiscal residence Income taxation People Fiscal domicile Companies Competenza territoriale Legal headquarters Resident Non resident Administrative headquartes Wordl wide principle Territorial and material link Permanent establishment place of the prevailing business

6.3. Passive tax solidarity : paritetic and dependent Application of art.1292 c.c. Principle tax payes/debtors / paritetic solidarity (tax assumption made jointly by several entities) Dependent tax payers/debtors / dependent solidarity (the bound subject is one who has not made the assumption tax)

6.4 The witholding agent The one who is responsible in place of others to facts or situations relate solely to those with recourse obligation (art. 64 DPR n. 600/1973): Subject to Law relationship with the art. 53 of the Constitution and effectivness of tax ability: facilitate tax levy; substitute has no interest in tax evasion type of replacement and withholding : - as a definitive tax: fulfillment of the obligation as an advance tax: non fulfillment of the obligation

6.5 The responsible of tax the one who is responsible along with others for facts or situations relate solely to those with a right of compensation(art. 64 DPR n. 600/1973): Public notary

6.6. The succession in tax legal situations Heirs of the tax payer Solidarity for tax debts ante mortem (art. 65 of Presidential Decree no. 600/1973) notwithstanding the statutory limitation of liability in the hereditary quota limit fixed by the civil law The sanctions are not transferable succession inter vivos: corporate transactions sale of tax liability (translational pacts)