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New owner with the condom due to delay submission of the former owner

you buy a housing unit in a condominium complex, where there is a balance of arrears to the building by the previous owner, it is likely that this debt is brought to the new property, at least as provided dal'art .63 disp. att. CC. Obligation of the new owner to pay the charges earlier Supreme Court Monthly Civil Judgement 18/08/2005 No 16,975)
Article. 63, par. 2nd, disp. att. cod. civ., che limita al biennio precedente all’acquisto l’obbligo del successore nei diritti di un condomino di versare, in solido con il dante causa, i contributi da costui dovuti al condominio, è una norma speciale rispetto a quella posta, in tema di comunione in generale, dall’art. 1104, ultimo comma, cod. civ., che rende il cessionario obbligato, senza alcun limite di tempo, in solido con il cedente, a pagare i contributi dovuti dal cedente e non versati.
Pertanto, in tema di contributi condominiali va fatta applicazione dell’art. 63, co. 2°, disp. Att. cod. civ. poiché il rinvio operato dall’art. 1139 cod. civ. alle norme sulla comunione in generale vale, per espressa previsione dello stesso article only to the extent not expressly provided for by the condominium rules.
Accordingly, where there is a possibility that the amount of the debt is not likely to have ongoing injunctive proceedings against the former owner (according to the timeliness of the administrator and then to call for the debt) is likely to be attributable to the new owner the balance of the outstanding debt.

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770 model building

The penalty for submitting late for the 770 condominium is € 32.00. This means that the time constraints for submission of the 770 condominium for the year 2010 is August 2, 2010. If problems or errors detected by the control program of the agency Revenue will make incontratre some delay, be prepared to pay the share of € 32.00 as a penalty for submitting girlfriend. The charging of this amount is clearly attributable to the conduct of the administrator, so you can load the building of this debt. If the penalty is proposed for presentation to the condo late model 770, will be the administrator having to pay the full amount.

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Failure to mod the 770 condominium: suspicion of tax evasion

And 'what we read today in the newspapers that have borrowed the word from the Sole 24 Ore. Indeed a recent survey, it seems that especially with regard to small condominiums, the condominium tax obligations as withholding agent, are omitted and even unknown to the legal representative. In fact, in the case of small properties, where a condominium has first given its name to the tax code of the apartment building, unaware of the fiscal administrator of a property, to reach out to unpleasant situations: the first is that the failure to send the 770 simplified model of the condominium involves a deficiency to the Tax that could turn into suspected tax evasion as well as risk assessments. The statistics are dramatic. Especially for blocks south to Italy, you get to 51 percent of non-submission of the model 770. This could have two causes: first that there were payments of withholding taxes during the year, and depending on whether the legal representative or the administrator has not done his job.
In the case of small condominiums in fact, it often happens that a condominium, perhaps the first who goes to live if it is a recent building, the intestinal first building of the tax code and provide the openings of the handling of light loads and water on behalf of the condominium. The fact of the property tax code, it will be legally represented by the same, which will then be obliged to give the necessary explanations in the event of detection of the Inland Revenue for failing to send the 770 model condominium.
Certainly it is a remote possibility, that the Treasury should demand an explanation in a condominium who headed the tax code in his name to start the building consists of only 4 or 6 units ...
remains, however, tax obligations of the condominium is a practice which since 2007 has become increasingly complex and in need of advice or the provision of an outside professional manager. It is certainly the possibility of self-management of condominiums, but then, in case of sanctions issued for tax deficiencies, who pays? The spirit of that condominium will have until now been responsible for everything?