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STUDIO DORIGHELLI

UNA VOLTA FIRMATA L?"ADESIONE IMPOSSIBILE TORNARE INDIETRO


La "pace" con il Fisco, per chi la sottoscrive, è vincolante e irrevocabile, non può essere modificata dall’Amministrazione finanziaria né contestata dal contribuente per un successivo ripensamento. In caso di giudicato formatosi in ordine all’accertamento in sede giudiziale dell’adesione sul valore accertato da parte dei coeredi ex articolo 11, legge n. 880/1986, è precluso il riesame dei medesimi elementi di fatto nei confronti dei coeredi concordatari.La dichiarazione di questi ultimi di volersi avvalere di una determinata definizione agevolata integra un atto volontario, frutto di una scelta del contribuente, i cui effetti sono previsti dalla legge, sicché, una volta presentata, è irrevocabile e non può essere modificata dall’ufficio, né contestata dal contribuente per un ripensamento successivo, ma solo per errore materiale manifesto e riconoscibile.Si tratta dei principi statuiti dall’ordinanza della Corte di cassazione n. 21459/2023, in accoglimento del ricorso dell’Amministrazione finanziaria avverso una decisione della Commissione tributaria centrale, sezione di Torino, in una controversia con oggetto un avviso di rettifica dell’imposta di successione risalente all’anno 1986. Fonte: https://www.fiscooggi.it/rubrica/giurisprudenza/articolo/volta-firmata-ladesione-impossibile-tornare-indietro
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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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  • 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.

Dove siamo

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

ODC TRENTO

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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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