Sovraindebitamento; falcidiabile anche l’IVA

Sovraindebitamento; falcidiabile anche l’IVA

Sovraindebitamento; falcidiabile anche l’IVA

Sentenza Corte Costituzionele n. 245/2019

Sei un piccolo imprenditore, hai un’azienda agricola o sei un professionista in difficoltà con debiti IVA? Puoi, da adesso, grazie alla sentenza della Corte Costituzionale, 22 ottobre 2019, n. 245/19, ottenere l’esdebitazione, falcidiando anche l’IVA.

Infatti, con tale sentenza, l’art. 7, comma 1, Legge n. 3/2012, che vietava la falcidia dell’IVA, è stato ritenuto costituzionalmente illeggittimo, perchè in contrasto con il principio di uguaglianza di cui all’art.3 della Costituzione.

La sentenza in commento è stata pronunciata dalla Corte Costituzionale nel giudizio di legittimità costituzionale dell’art. 7 comma 1, terzo periodo, Legge 27 gennaio 2012, n. 3, promossa dal Tribunale di Udine con riferimento agli art. 3 e 97 Cost., in un giudizio avente ad oggetto un ricorso per l’omologa di un accordo di composizione della crisi da sovraindebitamento, nel corso del quale occorreva verificare la presenza dei requisiti pregiudiziali previsti dagli art. 7, 8 e 9 della citata Legge n. 3/2012.

Nel ricorso era stata indicata tra le poste di credito privilegiate, oggetto della falcidia proposta dal debitore, una somma a titolo di imposta sul valore aggiunto (IIV) garantita dal privilegio generale mobiliare di cui all’art. 2752 comma 3 c.c.. Tale previsione di piano risultava in conflitto col disposto dell’art. 7, comma 1, Legge n. 3/2012, ai sensi del quale il piano può prevedere esclusivamente la dilazione del pagamento dell’IVA, ma non la sua riduzione; quindi prima di tale intervento della Corte Costituzionale il debitore doveva pagare tutto il debito IVA potendo ottenere solo una rateizzazione. Ora anche il debito IVA può venir pagato parzialmente.

Ciò, infatti, è risultato in contrasto con quanto previsto in materia di IVA dall’ordinamento dell’Unione Europea, come interpretata dalla sentenza della Corte di Giustizia 7 aprile 2016, C-546/2014 Degano Trasporti s.a.s., resa in tema di falcidiabilità dell’IVA nella procedura di concordato preventivo.

Vale rammentare che ai sensi della Direttiva IVA (Direttiva 2006/112/CE del Consiglio, del 28/11/2006) ogni Stato membro è obbligato ad assicurare l’esatta riscossione dell’IVA, al fine di garantire una riscossione effettiva delle risorse proprie dell’Unione Europea. Ciò posto, proprio nella citata sentenza Degano Trasporti S.a.s. è stato affermato che non si verifica la descritta rinuncia qualora una norma interna dia la possibilità agli imprenditori commerciali in stato di insolvenza di pagare solo parzialmente il debito IVA, qualora ciò avvenga nel quadro di una procedura seria, rigorosa e garantita come quella del concordato preventivo di cui agli artt. 160 e ssg. della l.f. che consenta di riscontrare il maggior vantaggio della relativa proposta rispetto all’alternativa liquidatoria del patrimonio posto a garanzia delle obbligazioni da soddisfare.

Proprio in forza dell’interpretazione del diritto comunitario offerta da tale sentenza, le Sezioni Unite della Corte di Cassazione hanno mutato il precedente orientamento interpretativo, ritenendo possibile la falcidia dell’IVA con la cd. transazione fiscale; conseguentemente il legislatore nazionale (art.1, comma 81, Legge 11/12/2016, n. 232) ha riscritto il citato art. 182 ter consentendo quindi il pagamento parziale dei tributi, dei contributi previdenziali e dei relativi accessori a condizione che la soddisfazione offerta a tali creditori privilegiati non sia inferiore a quella realizzabile, in ragione della collocazione preferenziale, sul ricavato in caso di liquidazione.

Tale disposto da oggi si applica anche ai debitori non soggetti alle disposizioni della legge fallimentare, ai quali è applicabile la normativa sul sovraindebitamento con notevoli vantaggi.

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