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STUDIO DORIGHELLI

COMPENSAZIONE TRIBUTARIA AMMESSA SOLO TRA DEBITI E CREDITI RIFERIBILI ALLO STESSO SOGGETTO


L'Agenzia delle Entrate, con Risposta n. 291 del 12 novembre, ha chiarito che la compensazione di debiti e crediti tributari facenti capo a soggetti diversi, anche se aderenti a una rete d?"imprese, costituisce un accollo fiscale vietato dalla normativa vigente.In tali casi, i versamenti effettuati si considerano come non avvenuti, con conseguente applicazione delle sanzioni previste dall?"articolo 13 del D.Lgs. n. 471/1997. Pertanto, anche all?"interno di reti d?"impresa, i crediti d?"imposta di un soggetto non possono essere utilizzati per estinguere debiti in un altro. La compensazione resta possibile esclusivamente tra posizioni tributarie riconducibili allo stesso contribuente. Il caso esaminato ha riguardato una società che proponeva la creazione di una “Rete Integrata per la Gestione Tributaria e la Compensazione Fiscale" con l'obiettivo di promuovere una gestione comune e più efficiente delle operazioni fiscali tra le imprese della rete. Fonte: https://www.agenziaentrate.gov.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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