The Torre Annunziata Financial Police Group conducted a tax audit of a non-profit entity managing a nursing home in Torre Annunziata. Five elderly residents died after contracting the virus during the second wave of the COVID-19 pandemic.
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.
It might interest you
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.
EDITORIAL TEAM
Choose the social channel you want to subscribe to