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SECONDO LA CASSAZIONE ESCLUSO IL CONTRADDITTORIO PREVENTIVO SE GLI STUDI DI SETTORE SONO SOLO LO SPUNTO PER L'ACCERTAMENTO


La Corte di Cassazione, sez. V con l'ordinanza n. 15194 del 16.07.2020 ha stabilito che il contraddittorio preventivo è obbligatorio solo se l'accertamento fiscale si basi esclusivamente sui parametri o sugli studi di settore, in quanto tale procedura costituisce un sistema unitario che non si colloca all'interno della procedura di accertamento di cui all'art. 39 del d.p.r. 29 settembre 1973 n. 600, ma l'affianca, essendo indipendente dall'analisi dei risultati delle scritture contabili. Nel caso di specie invece l'accertamento scaturiva dall'antieconomicità della gestione aziendale per quattro anni di imposta consecutivi, dal 2004 al 2007, in cui il valore dei ricavi dichiarati aveva pareggiato quasi i costi sostenuti e dall'incoerenza della percentuale di ricarico praticato sul venduto che era risultata molto inferiore a quella normalmente praticata nel settore di appartenenza. Un accertamento tributario può dirsi basato su uno studio di settore, perciò, sol quando trovi in esso il suo fondamento prevalente e ciò non poteva dirsi nel caso affrontato, in quanto era emersa in primo luogo, la antieconomicità della gestione aziendale. Per il testo integrale clicca qui.
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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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