{"id":9039752,"date":"2025-11-05T07:00:22","date_gmt":"2025-11-05T07:00:22","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039752"},"modified":"2025-11-04T15:15:27","modified_gmt":"2025-11-04T15:15:27","slug":"administrators-facing-the-transfer-of-tax-liability","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/administrators-facing-the-transfer-of-tax-liability\/","title":{"rendered":"Administrators facing the transfer of tax liability"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9039752\" class=\"elementor elementor-9039752 elementor-9039725\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d7143c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d7143c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6150eb1\" data-id=\"6150eb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45fc9a elementor-widget elementor-widget-heading\" data-id=\"f45fc9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A recent Supreme Court ruling requires the Administration to accurately justify the negligent or fraudulent conduct of the administrator before assigning liability. The guarantees for corporate administrators are reinforced: liability is not automatic and must be based on solid evidence and reasoning.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b99f26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b99f26\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a43366\" data-id=\"0a43366\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b5c1c0 elementor-widget elementor-widget-spacer\" data-id=\"2b5c1c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ebe399 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ebe399\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd3345a\" data-id=\"fd3345a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89dc83a elementor-widget elementor-widget-spacer\" data-id=\"89dc83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d9624b elementor-widget elementor-widget-text-editor\" data-id=\"9d9624b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">The Supreme Court, in its ruling of July 17, 2025 (STS 3465\/2025), has reinforced the protection of administrators against the derivation of subsidiary liability provided for in Article 43.1 of the General Tax Law (LGT).<\/span><\/span><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">The status of director is necessary but not sufficient. The Administration cannot derive liability solely from holding the position; it must clearly and specifically justify which conduct of the director was intentional or negligent.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02b5eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02b5eb5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4cb8fdf\" data-id=\"4cb8fdf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a96b15 elementor-widget elementor-widget-spacer\" data-id=\"9a96b15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7184437 elementor-widget elementor-widget-heading\" data-id=\"7184437\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Liability under Article 43.1.a) LGT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-095392a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"095392a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-060fae4\" data-id=\"060fae4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d8dd11 elementor-widget elementor-widget-text-editor\" data-id=\"7d8dd11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">This refers to tax offenses committed by the company. The Supreme Court notes that this referral is punitive in nature, which implies:<\/span><\/span><\/span><\/span><\/span><\/p><ul><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Prohibition of strict liability.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Prohibition of reversing the burden of proof: it is up to the Administration to prove guilt, not up to the administrator to prove innocence.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Obligation to provide specific reasons for the alleged unlawful conduct.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\"><b>Please note<\/b><\/span><\/span><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">: If the derivation agreement merely repeats the legal obligations of the position without detailing the administrator&#8217;s actions, it will be null and void.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0752114 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0752114\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91049a9\" data-id=\"91049a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-177a8fe elementor-widget elementor-widget-spacer\" data-id=\"177a8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d98a096 elementor-widget elementor-widget-heading\" data-id=\"d98a096\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Liability under Article 43.1.b) LGT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba86aca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba86aca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-648633d\" data-id=\"648633d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f8af69 elementor-widget elementor-widget-text-editor\" data-id=\"1f8af69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">This applies to cases of cessation of activity without orderly liquidation or declaration of bankruptcy.<\/span><\/span><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">The Supreme Court clarifies that strict liability does not apply here either:<\/span><\/span><\/span><\/span><\/span><\/p><ul><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">It is essential to prove that the administrator failed to take key steps such as calling a meeting to dissolve the company or filing for bankruptcy.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Neglect of duties that prevents the company from meeting its tax debts is punishable.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">The Administration must assess and weigh the administrator&#8217;s explanations (for example, if it was truly impossible to liquidate).<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\"><b>Remember<\/b><\/span><\/span><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">: failure to act in relation to an inactive company with debts may be interpreted as gross negligence on the part of the administrator.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b565644 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b565644\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa13ac9\" data-id=\"fa13ac9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a64ecb elementor-widget elementor-widget-spacer\" data-id=\"2a64ecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd2dc3 elementor-widget elementor-widget-heading\" data-id=\"4fd2dc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Practical consequences for administrators and companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c39416e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c39416e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4823fc4\" data-id=\"4823fc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c1054f elementor-widget elementor-widget-text-editor\" data-id=\"1c1054f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Greater legal certainty: there will be no automatic referrals based solely on the position held.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Strengthened defense: if the agreement does not describe the specific conduct, it can be challenged.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Review of recent cases: it is advisable to analyze open or notified proceedings to detect defects in reasoning.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Prevention: administrators must rigorously document decisions and actions (meeting minutes, attempts at dissolution or bankruptcy, communications to the Registry).<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">In conclusion, ruling STS 3465\/2025 establishes a clear doctrine: the derivation of tax liability requires individualized proof and reasoning, both in 43.1.a) and 43.1.b) of the LGT.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69675d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69675d4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25b10b3\" data-id=\"25b10b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66f5ed6 elementor-widget elementor-widget-spacer\" data-id=\"66f5ed6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d13640 elementor-widget elementor-widget-heading\" data-id=\"5d13640\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical tips for administrators<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a52170b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a52170b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d90012\" data-id=\"0d90012\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b558e06 elementor-widget elementor-widget-text-editor\" data-id=\"b558e06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">It is not enough to \u201cbe an administrator\u201d: the tax authorities must prove negligent or malicious conduct in each case.<\/span><\/span><\/span><\/span><\/span><\/li><li><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Document decisions: meeting minutes, attempts at restructuring, communications to the Registry, etc.<\/span><\/span><\/span><\/span><\/span><\/li><li><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Legal defense: if the referral agreement does not justify the specific conduct, it can be challenged with a high probability of success.<\/span><\/span><\/span><\/span><\/span><\/li><li><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"en-US\">Prevention: in crisis situations, promoting dissolution or voluntary bankruptcy prevents the Tax Authorities from accusing you of neglect of duty.<\/span><\/span><\/span><\/span><\/span><\/li><\/ol><p>For further information, please consult<a href=\"https:\/\/www.gremicat.es\/en\/all-services\/\" target=\"_blank\" rel=\"noopener\"> Legal Advice<\/a><\/p><p>If you find this interesting, please share it on social media, thank you!<\/p><ol><li style=\"list-style-type: none;\">\u00a0<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A recent Supreme Court ruling requires the Administration to accurately justify the negligent or malicious conduct of the administrator before assigning liability.<\/p>\n","protected":false},"author":1,"featured_media":9039733,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[905],"tags":[],"class_list":["post-9039752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-advice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Administrators facing the transfer of tax liability - gremicat<\/title>\n<meta name=\"description\" content=\"A recent Supreme Court ruling requires the Administration to accurately justify the negligent or malicious conduct of the administrator before assigning liability.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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