In Germany, taxpayers can generally rely on their tax advisor to prepare their tax returns correctly and completely if they have been correctly informed in advance. The tax advisor's fault cannot then be attributed to him, in particular not for penalties or fines (Federal Fiscal Court of 29 October 2013, VIII R 27/10).
According to a decision by the Italian Court of Cassation from 5 December 2022 (35612/22), the complete opposite applies in Italy. According to this ruling, Italian taxpayers are liable for fines caused solely by the fault of their tax advisor. This applies even if he had already reported the tax advisor.