(ANSA) - ROME, JUN 24 - The banks involved in the purchase of Superbonus credits will have to exercise "a qualified and high professional diligence" to avoid being held jointly and severally liable for the illegal damages of the tax authorities.
This is what ABI underlines in a circular sent to the associated banks after the clarifications issued 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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