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STUDIO DORIGHELLI

L'ERRATA QUALIFICAZIONE DELLA CATEGORIA REDDITUALE NON GIUSTIFICA L'ANNULLAMENTO DELL'ACCERTAMENTO


L'errata o imprecisa indicazione della categoria reddituale nell'avviso di accertamento non costituisce circostanza di per sé sufficiente a determinare la nullità dell'avviso. La diversa qualificazione della fonte di produzione della ricchezza, infatti, non incide sugli elementi costitutivi della pretesa fiscale e, più in particolare, sugli elementi fattuali rilevanti ai fini dell'individuazione del presupposto impositivo. Tale erronea classificazione, a parere della Corte di giustizia tributaria di secondo grado della Puglia (Sentenza n. 648/2024), non può quindi giustificare l’annullamento dell’avviso di accertamento ma può avere conseguenze solo dal punto di vista della individuazione della pretesa fiscale. Su questo principio la CGT ha ritenuto fondato l’appello dell’Agenzia delle Entrate. Il caso portato all'atteniozne dei giudici baresi ha riguardato un contribuente, che esercitava l’attività di deejay, che era stato erroneamente classificato come imprenditore e non come lavoratore autonomo.  Fonte: https://www.dgt.mef.gov.it
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Dove siamo

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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