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ACCERTAMENTI BANCARI: LA CASSAZIONE CONFERMA LA RILEVANZA DEI PRELEVAMENTI PER I REDDITI D?"IMPRESA


Con l?"Ordinanza n. 7389 del 27 marzo 2026 la Corte di Cassazione ribadisce i principi applicabili agli accertamenti fondati sulle movimentazioni bancarie, distinguendo tra versamenti e prelevamenti. La Corte di Cassazione, Sezione V Civile, ha confermato che la presunzione di maggior reddito derivante dalle risultanze dei conti correnti, prevista dall?"art. 32 del DPR n. 600/1973, non riguarda soltanto imprenditori e lavoratori autonomi, ma si estende alla generalità dei contribuenti. I giudici ricordano tuttavia che, alla luce della sentenza della Corte costituzionale n. 228/2014, i prelevamenti bancari assumono valore presuntivo solo nei confronti dei titolari di reddito d?"impresa, mentre i versamenti possono rilevare per tutti i contribuenti, salvo prova contraria circa la loro irrilevanza fiscale o già avvenuta tassazione. Nel caso esaminato, la contribuente era stata ritenuta operare per conto di una società di fatto: circostanza che ha portato la Cassazione a qualificare il reddito come reddito d?"impresa, attribuendo quindi rilevanza anche ai prelevamenti effettuati dai conti correnti sui quali aveva piena operatività. L?"ordinanza conferma quindi l?"orientamento consolidato della giurisprudenza: nei controlli fiscali i versamenti bancari possono fondare presunzioni nei confronti di tutti i contribuenti, mentre i prelevamenti assumono rilievo presuntivo soltanto in presenza di redditi d?"impresa. Fonte: https://www.cortedicassazione.it
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38068 Rovereto (TN)
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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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