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OPERAZIONI INESISTENTI: è IL CONTRIBUENTE A DOVER PROVARE L'EFFETTIVITà DELLE OPERAZIONI CONTESTATE


Con la sentenza n. 10094/1 del 16 novembre 2018 la Commissione Tributaria Regionale di Napoli, respingendo il ricorso in appello di alcune società che avevano impugnato l'avviso di accertamento, emesso per il recupero di IVA su una serie di fatture ritenute dall'Agenzia inesistenti, ha chiarito che ai fini della detrazione dell'IVA e/o della deduzione dei relativi costi, spetta al contribuente di provare l'effettiva esistenza delle operazioni contestate e ritenute dall'Ufficio come inesistenti. Una volta assolta da parte dell'Amministrazione finanziaria la prova dell'oggettiva inesistenza delle operazioni, infatti, è onere del contribuente provare l'effettività delle operazioni contestate, senza che tale onere possa essere assolto con la mera esibizione delle fatture o in ragione della regolarità formale delle scritture contabili. Fonte: https://www.giustiziatributaria.gov.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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