The United Sections of the Corte di  Cassazione,  with the sentence of 12 April 2019 n. 10378, changing the prevailing orientation, in the matter of withholding tax, has ruled that the joint responsibility, between taxpayer and tax substitutes doesn’t operate in the case in which, although there is a failure payment, the deduction required was paid; in fact, the art. 35 D.P.R. 602/1975 conditions the joint and several liability to the circumstance that the deduction required was not paid.