Studio Dorighelli
Contact us

STUDIO DORIGHELLI

CESSIONE D?"AZIENDA E DEBITI TRIBUTARI: ONERE DELLA PROVA TRA FISCO E CESSIONARIO SECONDO LA CGT LAZIO


Con la sentenza n. 7436 del 2 dicembre 2025 la Corte di Giustizia Tributaria di secondo grado del Lazio (Sezione 2) è intervenuta sul riparto dell?"onere della prova in caso di cessione d?"azienda ai fini della responsabilità solidale per debiti tributari, ai sensi dell?"art. 14 del D.lgs. 472/1997. I giudici hanno chiarito che, quando l?"Amministrazione finanziaria agisce nei confronti del cessionario, spetta al Fisco dimostrare l?"esistenza del debito tributario. Una volta assolto tale onere, grava invece sul cessionario la prova che il debito sia estraneo al ramo d?"azienda oggetto di trasferimento. La pronuncia accoglie l?"appello dell?"Agenzia delle Entrate-Riscossione contro la decisione della Commissione tributaria provinciale di Frosinone (sentenza 3 settembre 2022, n. 412). Nel caso concreto, essendo il giudizio stato instaurato prima del 4 gennaio 2024, la Corte ha ritenuto ammissibile la produzione documentale in appello da parte dell?"Agente della riscossione. Tale documentazione ha consentito di provare sia l?"avvenuta escussione della società cedente sia l?"esistenza del debito. Non essendo stata fornita prova dell?"estraneità del debito al ramo d?"azienda ceduto, la responsabilità solidale del cessionario è stata confermata. Fonte: https://www.dgt.mef.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • 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.

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.

Dove siamo

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

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

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.

cancel