The Court of Cassation, Sec. III, in Judgment No. 6220 of 09.02.2018, clarified the principle of liability of the new administrator for tax torts progress.
In particular, it reiterated that, for the crime of failure to pay, the specific intent, i.e. the will to evade tax, is not required, but the generic intent, i.e. the defendant's awareness of not making a payment of which he knows the obligation.
In this regard, the Court of Cassation concluded that the assumption of the office of administrator or liquidator entails a minimum prior verification of the accounts, balance sheets and latest tax returns; where this is not done, it is clear that the person taking over voluntarily exposes himself to all the consequences that may arise from previous failures.
While remaining at your disposal for any requests for information and/or clarifications, I take this opportunity to extend my best regards.