The banks involved in the purchase of Superbonus credits must exercise “qualified and high professional diligence” to avoid being held jointly and severally liable for the offenses against the tax authorities.
The ABI writes this in a circular sent to the associated banks after the clarifications released by the Revenue Agency. “The verification of the joint and several liability of the individual transferee (buyer) must be conducted, case by case, by assessing the degree of diligence actually exercised which, in the case of banks, must be particularly high and qualified”.
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