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CASSAZIONE: VALIDE LE DICHIARAZIONI DI TERZI PER DIMOSTRARE LA GRATUITà DELLE PRESTAZIONI DEL COMMERCIALISTA


Un commercialista può fare prestazioni gratuite senza rischiare accertamenti fiscali, e le dichiarazioni dei clienti possono davvero provarlo? La Corte di Cassazione Civile, Sezione V, con l?"Ordinanza n. 4235 del 24 febbraio 2026, ha confermato che il giudice tributario può ritenere valide le dichiarazioni di terzi a supporto della gratuità di alcune prestazioni professionali.  Nel caso in esame, la controversia riguardava una dottoressa commercialista che aveva svolto prestazioni a titolo gratuito per amici e parenti, tra cui la trasmissione telematica di dichiarazioni dei redditi.I giudici hanno evidenziato che, soprattutto per prestazioni semplici come queste, la gratuità è plausibile e legittima. Le dichiarazioni dei beneficiari possono quindi essere valutate come elementi probatori, da considerare insieme ad altri elementi raccolti dal giudice, per dimostrare l?"assenza di compenso. La Corte ha inoltre chiarito che la valutazione delle prove e l?"apprezzamento della credibilità delle dichiarazioni rientrano nelle competenze del giudice di merito e non possono essere messe in discussione in sede di legittimità. Il ricorso dell?"Agenzia delle Entrate è stato pertanto respinto e le spese del giudizio sono state a suo carico. Fonte: https://www.cortedicassazione.it
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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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