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NULLA L'ISCRIZIONE IPOTECARIA SUL FONDO PATRIMONIALE


Con una decisione che forse pur rispondendo a norme di diritto non rispecchia l'equità sostanziale, la CTR Veneto con la sentenza del 04.02.2020 n. 113 dichiara illegittima l'iscrizione ipotecaria sui beni conferiti in un fondo patrimoniale destinato a soddisfare i bisogni della famiglia se l'obbligazione tributaria deriva da proventi illeciti. L'iscrizione ipotecaria (art. 77 D.P.R. n. 602/1973) è ammissibile anche sui beni appartenenti a un fondo patrimoniale nel caso in cui l'obbligazione tributaria sia strumentale ai bisogni della famiglia, tuttavia, secondo il ragionamento del giudice tributario, occorre individuare il "fatto generatore dell'obbligazione" e se tale fatto è costituito dalla disponibilità di proventi di natura illecita, i beni costituiti in fondo patrimoniale potranno essere sottratti all'azione esecutiva dei creditori in assenza di una preventiva valutazione delle possibilità economiche familiari. Ovvero l'Agenzia delle Entrate Riscossione doveva dimostrare, dato che era stata appurata la disponibilità di redditi leciti più che sufficienti al sostentamento di una famiglia media, che le somme di provenienza illecita servissero a mantenere il tenore di vita nel caso specifico. Non avendo fornito tale prova l'iscrizione ipotecaria è illegittima. Le perplessità derivano dal fatto che, a discapito dei contribuenti onesti, se invece i redditi fossero stati leciti e dichiarati l'iscrizione ipotecaria sarebbe stata considerata valida. Per il testo integrale clicca qui.
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Corso Bettini, 58
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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