The Torre Annunziata Guardia di Finanza Group carried out a tax audit on an economic entity classified as a non-commercial entity, managing a nursing home in Torre Annunziata in which, in the midst of the second wave of the “Covid-19” pandemic, 5 elderly guests died – after contracting the virus.
As part of those investigations, the Public Prosecutor's Office at the Court of Torre Annunziata delegated the carrying out of documentary checks, aimed at ascertaining the actual legal framework of the structure and verifying its accounting situation.
At the conclusion of these investigations, having detected anomalies with reference to compliance with tax legislation, a specific tax audit was initiated relating to the tax period from 2016 to 2020 against the alleged association, registered as a non-profit organization.
The execution of the inspection activities made it possible to ascertain that the non-commercial entity was, in reality, carrying out a real entrepreneurial activity, collecting substantial fees from the relatives of the elderly guests and therefore not being able to benefit from the preferential regime recognized to entities with ethical-social purposes, of a solidarity or mutualistic nature.
Overall, it was found that in the years under investigation, the fictitious association failed to account for and declare positive income items for 540.000 euros, with VAT due of 120.000 euros.
Article published on 12 July 2022 - 07:34
