payment of tax debts and cause of non-punishment pursuant to art. 13 d.lgs. 74/2000

For the purpose of recognizing the cause of non-punishment pursuant to art. 13 d.lgs. 74/2000, provided for the crimes referred to in Articles. 10 to (failure to pay withholdings due or certified), 10 Tue (failure to pay VAT) e 10 quater, co. 1, (undue compensation) which the offender can benefit from on condition that he pays the tax debt, gross of penalties and interest, before the opening statement of the hearing, since it is a cause of exclusion of punishment, required to pay the debt is exclusively the perpetrator of the crime, e, therefore, whoever is obliged to pay the sums due at the time of expiry of the 'long' term provided for in Articles. 10 to e 10 Tue, or that it has omitted the payment using unpaid credits as compensation; and this even if in the meantime it has lost the representation or ownership of the company, even due to the failure of this one. (Cass. 34940/20).