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CONSULENZE E DETRAIBILITà IVA: I CHIARIMENTI DELLA CASSAZIONE


La Corte di Cassazione Civile, Sez. 6, con l'ordinanza n. 24126 del 27/09/2019 ha affermato il principio secondo non è detraibile l'IVA sulle consulenze acquisite da una società quando non si riesca a dimostrare l'inerenza del bene o del servizio acquistato alla propria attività imprenditoriale. Questo rapporto di inerenza va inteso come strumentalità del bene o del servizio all'esercizio dell'attività medesima. Sulle operazioni attive, precisa la Cassazione, resta detraibile esclusivamente l'IVA relativa all'acquisto di beni necessari per l'esercizio vero e proprio dell'impresa, dall'imprenditore effettivamente destinati alla realizzazione degli scopi produttivi programmati, e il requisito dell'inerenza dell'acquisto all'esercizio dell'impresa va identificato mediante raffronto tra l'operazione passiva e quelle attive. Fonte: http://www.cortedicassazione.it
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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