{"id":255413,"date":"2026-06-22T16:06:55","date_gmt":"2026-06-22T14:06:55","guid":{"rendered":"https:\/\/pastori-kollegen.de\/?p=255413"},"modified":"2026-06-22T16:24:30","modified_gmt":"2026-06-22T14:24:30","slug":"le-sanzioni-tributarie-non-si-trasmettono-agli-eredi","status":"publish","type":"post","link":"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/","title":{"rendered":"Le san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie non si tras\u00admet\u00adto\u00adno agli ere\u00addi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"255413\" class=\"elementor elementor-255413\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3404cdf e-flex e-con-boxed e-con e-parent\" data-id=\"3404cdf\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d627423 elementor-widget elementor-widget-text-editor\" data-id=\"d627423\" data-element_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=\"p2\"><span class=\"s1\">Quan\u00addo si par\u00adla di tras\u00admis\u00adsi\u00adbi\u00adli\u00adt\u00e0 del\u00adle obbli\u00adga\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie facen\u00adti capo al <i>de cui\u00adus<\/i>, occor\u00adre distin\u00adgue\u00adre tra debi\u00adto tri\u00adbu\u00adt\u00ada\u00adrio e san\u00adzio\u00adne tri\u00adbu\u00adt\u00ada\u00adria.<\/span><\/p><p class=\"p2\"><span class=\"s1\">L\u2019<strong>art. 65 del D.P.R. n. 600\/1973<\/strong> pre\u00adve\u00adde infat\u00adti che gli ere\u00addi rispon\u00addo\u00adno in soli\u00addo del\u00adle obbli\u00adga\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie il cui pre\u00adsup\u00adpos\u00adto si \u00e8 veri\u00adfi\u00adca\u00adto ante\u00adrior\u00admen\u00adte alla mor\u00adte del dan\u00adte cau\u00adsa. Ci\u00f2 signi\u00adfi\u00adca che l\u2019Amministrazione finan\u00adzia\u00adria pu\u00f2 richie\u00adde\u00adre l\u2019intero paga\u00admen\u00adto del debi\u00adto a cias\u00adcun coe\u00adre\u00adde, fer\u00adma restan\u00addo la pos\u00adsi\u00adbi\u00adli\u00adt\u00e0, per colui che abbia adem\u00adpi\u00aduto, di eser\u00adci\u00adt\u00adare suc\u00adces\u00adsi\u00adv\u00ada\u00admen\u00adte il diritto di regres\u00adso nei con\u00adfron\u00adti degli altri ere\u00addi. <\/span><\/p><p class=\"p2\"><span class=\"s1\">Con l\u2019accettazione dell\u2019eredit\u00e0, gli ere\u00addi suben\u00adtra\u00adno per\u00adtan\u00adto nei debi\u00adti tri\u00adbu\u00adt\u00ada\u00adri del <i>de cui\u00adus<\/i>, com\u00adpre\u00adse le impos\u00adte dovu\u00adte e gli inter\u00ades\u00adsi matu\u00adra\u00adti, tratt\u00adan\u00addo\u00adsi di obbli\u00adga\u00adzio\u00adni aven\u00adti natu\u00adra patri\u00admo\u00adnia\u00adle.<\/span><\/p><p class=\"p2\"><span class=\"s1\">Diver\u00adso \u00e8 il dis\u00adcor\u00adso con rif\u00ade\u00adri\u00admen\u00adto alle <strong>san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie<\/strong>. Con l\u2019ordinanza 4 agos\u00adto 2025, n. 22476, la V Sezio\u00adne civi\u00adle del\u00adla Cor\u00adte di Cas\u00adsa\u00adzio\u00adne ha riba\u00addi\u00adto che tali san\u00adzio\u00adni non sono tras\u00admis\u00adsi\u00adbi\u00adli agli ere\u00addi, in appli\u00adca\u00adzio\u00adne del prin\u00adci\u00adpio di responsa\u00adbi\u00adli\u00adt\u00e0 per\u00adso\u00adna\u00adle. <\/span><\/p><p class=\"p2\"><span class=\"s1\">La vicen\u00adda trae ori\u00adgi\u00adne da un pro\u00adce\u00addi\u00admen\u00adto instau\u00adra\u00adto nei con\u00adfron\u00adti di un con\u00adtri\u00adbuen\u00adte accu\u00adsa\u00adto di aver omes\u00adso la dichia\u00adra\u00adzio\u00adne di inve\u00ads\u00adti\u00admen\u00adti dete\u00adn\u00aduti all\u2019estero. Nel cor\u00adso del giudi\u00adzio, tut\u00adta\u00advia, il con\u00adtri\u00adbuen\u00adte \u00e8 dece\u00addu\u00adto. A quel pun\u00adto, il <i>the\u00adma deci\u00adden\u00addum <\/i>risul\u00adta\u00adva ormai defi\u00adni\u00adto e si trat\u00adta\u00adva esclu\u00adsi\u00adv\u00ada\u00admen\u00adte di sta\u00adbi\u00adli\u00adre se le san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie pot\u00adesse\u00adro esse\u00adre tras\u00admes\u00adse agli ere\u00addi. <\/span><\/p><p class=\"p2\"><span class=\"s1\">Richi\u00adaman\u00addo l\u2019<strong>art. 8 del D.Lgs. n. 472\/1997<\/strong> in mate\u00adria di san\u00adzio\u00adni ammi\u00adnis\u00adtra\u00adti\u00adve tri\u00adbu\u00adt\u00ada\u00adrie, secon\u00addo cui l\u2019obbligazione al paga\u00admen\u00adto del\u00adla san\u00adzio\u00adne non si tras\u00admet\u00adte agli ere\u00addi, la Cor\u00adte ha affer\u00adma\u00adto che le san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie han\u00adno carat\u00adte\u00adre strett\u00adamen\u00adte per\u00adso\u00adna\u00adle e si est\u00adin\u00adguo\u00adno con la mor\u00adte del tras\u00adgres\u00adso\u00adre. Tale dis\u00adpo\u00adsi\u00adzio\u00adne cos\u00adti\u00adtuis\u00adce un corol\u00adla\u00adrio del prin\u00adci\u00adpio gene\u00adra\u00adle sanci\u00adto dall\u2019art. 2 del mede\u00adsi\u00admo decre\u00adto, secon\u00addo il qua\u00adle la san\u00adzio\u00adne ammi\u00adnis\u00adtra\u00adti\u00adva \u00e8 rif\u00ade\u00adri\u00adbi\u00adle esclu\u00adsi\u00adv\u00ada\u00admen\u00adte alla per\u00adso\u00adna fisi\u00adca che ha com\u00admes\u00adso o con\u00adcor\u00adso a com\u00admet\u00adte\u00adre la vio\u00adla\u00adzio\u00adne. <\/span><\/p><p class=\"p2\"><span class=\"s1\">La <strong>Cor\u00adte di Cas\u00adsa\u00adzio\u00adne<\/strong> giunge quin\u00addi alla con\u00adclu\u00adsio\u00adne che, una vol\u00adta docu\u00admen\u00adta\u00adto il deces\u00adso del con\u00adtri\u00adbuen\u00adte, deb\u00adba esse\u00adre dichia\u00adra\u00adta la ces\u00adsa\u00adzio\u00adne del\u00adla mate\u00adria del con\u00adten\u00adde\u00adre. Il pro\u00adces\u00adso rela\u00adtivo alle sole san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie deve per\u00adtan\u00adto esse\u00adre est\u00adin\u00adto. Ci\u00f2 in quan\u00adto il legis\u00adla\u00adto\u00adre ha sta\u00adbi\u00adli\u00adto \u201cin modo chia\u00adro e net\u00adto che il cre\u00addi\u00adto era\u00adria\u00adle nas\u00adcen\u00adte da una vio\u00adla\u00adzio\u00adne del\u00adle leg\u00adgi tri\u00adbu\u00adt\u00ada\u00adrie rif\u00ade\u00adri\u00adbi\u00adle a per\u00adso\u00adna fisi\u00adca si est\u00adin\u00adgue con la mor\u00adte dell\u2019autore del\u00adla vio\u00adla\u00adzio\u00adne\u201d. <\/span><\/p><p class=\"p2\"><span class=\"s1\">L\u2019ordinanza si inse\u00adris\u00adce, peral\u00adt\u00adro, nel sol\u00adco di un ori\u00aden\u00adta\u00admen\u00adto giuris\u00adpru\u00adden\u00adzia\u00adle ormai con\u00adso\u00adli\u00adda\u00adto. La Cor\u00adte di Cas\u00adsa\u00adzio\u00adne ave\u00adva gi\u00e0 chia\u00adri\u00adto in pre\u00adce\u00adden\u00adza che, una vol\u00adta accer\u00adtato il deces\u00adso del desti\u00adna\u00adta\u00adrio del\u00adle san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie, deve esse\u00adre dichia\u00adra\u00adta la ces\u00adsa\u00adzio\u00adne del\u00adla mate\u00adria del con\u00adten\u00adde\u00adre (Cass. n. 25644\/2018 e Cass. n. 26015\/2022).<\/span><\/p><p class=\"p2\"><span class=\"s1\">Par\u00adti\u00adco\u00adlar\u00admen\u00adte inter\u00ades\u00adsan\u00adte \u00e8 anche il pass\u00adag\u00adgio dedi\u00adca\u00adto alle spe\u00adse pro\u00adces\u00adsua\u00adli. La Cor\u00adte ha infat\u00adti escluso l\u2019applicazione del prin\u00adci\u00adpio del\u00adla soc\u00adcom\u00adben\u00adza vir\u00adtua\u00adle, osser\u00advan\u00addo che il soprav\u00adven\u00aduto deces\u00adso del con\u00adtri\u00adbuen\u00adte impe\u00addis\u00adce qual\u00adsi\u00ada\u00adsi valu\u00adta\u00adzio\u00adne sul pro\u00adba\u00adbi\u00adle esi\u00adto del\u00adla con\u00adtro\u00adver\u00adsia. Ne con\u00adse\u00adgue che gli ere\u00addi non sono tenuti a sos\u00adtene\u00adre nep\u00adpu\u00adre le spe\u00adse del giudi\u00adzio. <\/span><\/p><p class=\"p2\"><span class=\"s1\">La pro\u00adnun\u00adcia rappre\u00adsen\u00adta dun\u00adque un\u2019ulteriore con\u00adfer\u00adma di un prin\u00adci\u00adpio fon\u00adda\u00admen\u00adta\u00adle del sis\u00adte\u00adma san\u00adzio\u00adna\u00adto\u00adrio tri\u00adbu\u00adt\u00ada\u00adrio: ment\u00adre impos\u00adte e inter\u00ades\u00adsi, in quan\u00adto obbli\u00adga\u00adzio\u00adni patri\u00admo\u00adnia\u00adli, si tras\u00admet\u00adto\u00adno agli ere\u00addi, le san\u00adzio\u00adni con\u00adser\u00adva\u00adno carat\u00adte\u00adre strett\u00adamen\u00adte per\u00adso\u00adna\u00adle e si est\u00adin\u00adguo\u00adno con la mor\u00adte dell\u2019autore del\u00adla vio\u00adla\u00adzio\u00adne. Una distin\u00adzio\u00adne che con\u00adtri\u00adbuis\u00adce a raf\u00adforz\u00ada\u00adre la cer\u00adtez\u00adza del diritto e a garan\u00adti\u00adre la coe\u00adren\u00adza del sis\u00adte\u00adma con il prin\u00adci\u00adpio del\u00adla responsa\u00adbi\u00adli\u00adt\u00e0 per\u00adso\u00adna\u00adle. <\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Quan\u00addo si par\u00adla di tras\u00admis\u00adsi\u00adbi\u00adli\u00adt\u00e0 del\u00adle obbli\u00adga\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie facen\u00adti capo al de cui\u00adus, occor\u00adre distin\u00adgue\u00adre tra debi\u00adto tri\u00adbu\u00adt\u00ada\u00adrio e san\u00adzio\u00adne tri\u00adbu\u00adt\u00ada\u00adria. L\u2019art. 65 del D.P.R. n. 600\/1973 pre\u00adve\u00adde infat\u00adti che gli ere\u00addi rispon\u00addo\u00adno in soli\u00addo del\u00adle obbli\u00adga\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie il cui pre\u00adsup\u00adpos\u00adto si \u00e8 veri\u00adfi\u00adca\u00adto ante\u00adrior\u00admen\u00adte alla mor\u00adte del dan\u00adte cau\u00adsa. Ci\u00f2 signi\u00adfi\u00adca che l\u2019Amministrazione finan\u00adzia\u00adria [\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[154],"tags":[],"class_list":["post-255413","post","type-post","status-publish","format-standard","hentry","category-diritto-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sanzioni tributarie eredi: cosa stabilisce la Cassazione - Pastori &amp; Kollegen<\/title>\n<meta name=\"description\" content=\"Le sanzioni tributarie non si trasmettono agli eredi. La Cassazione conferma che imposte e interessi sono dovuti, ma non le sanzioni.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sanzioni tributarie eredi: cosa stabilisce la Cassazione - Pastori &amp; Kollegen\" \/>\n<meta property=\"og:description\" content=\"Le sanzioni tributarie non si trasmettono agli eredi. La Cassazione conferma che imposte e interessi sono dovuti, ma non le sanzioni.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/\" \/>\n<meta property=\"og:site_name\" content=\"Pastori &amp; Kollegen\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-22T14:06:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-22T14:24:30+00:00\" \/>\n<meta name=\"author\" content=\"Pastori und Kollegen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pastori und Kollegen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/\"},\"author\":{\"name\":\"Pastori und Kollegen\",\"@id\":\"https:\/\/pastori-kollegen.de\/it\/#\/schema\/person\/557603ad570d59b8fa708d5f816c12bf\"},\"headline\":\"Le san\u00adzio\u00adni tri\u00adbu\u00adt\u00ada\u00adrie non si tras\u00admet\u00adto\u00adno agli ere\u00addi\",\"datePublished\":\"2026-06-22T14:06:55+00:00\",\"dateModified\":\"2026-06-22T14:24:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/\"},\"wordCount\":534,\"publisher\":{\"@id\":\"https:\/\/pastori-kollegen.de\/it\/#organization\"},\"articleSection\":[\"Diritto tributario\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/\",\"url\":\"https:\/\/pastori-kollegen.de\/it\/le-sanzioni-tributarie-non-si-trasmettono-agli-eredi\/\",\"name\":\"Sanzioni tributarie eredi: cosa stabilisce la Cassazione - Pastori &amp; Kollegen\",\"isPartOf\":{\"@id\":\"https:\/\/pastori-kollegen.de\/it\/#website\"},\"datePublished\":\"2026-06-22T14:06:55+00:00\",\"dateModified\":\"2026-06-22T14:24:30+00:00\",\"description\":\"Le sanzioni tributarie non si trasmettono agli eredi. 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