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REDDITOMETRO: AL CONTRIBUENTE LA POSSIBILITà DI DIMOSTRARE CHE IL MAGGIOR REDDITO è COSTITUITO DA REDDITI ESENTI


Con l'Ordinanza n. 11388/6 del 09-05-2017 la Corte di Cassazione, nel rigettare il ricorso dell'Agenzia delle Entrate, ha affermato il principio secondo cui, in caso di accertamento da vecchio redditometro, al contribuente è sempre data la possibilità di dimostrare mediante idonea documentazione che il maggior reddito determinato attraverso accertamento sintetico è costituito in tutto o in parte da redditi esenti o soggetti a ritenute alla fonte a titolo di imposta. La Suprema Corte ha inoltre richiamato un proprio orientamento consolidato (Cass. 1455/2016) secondo cui il contribuente non è obbligato a fornire nessuna altra prova circa l'effettiva destinazione del reddito esente o sottoposto a tassazione separata se non la dimostrazione dell'esistenza di tali redditi, la cui entità e durata del loro possesso devono risultare da idonea documentazione. Fonte: https://www.giustiziatributaria.gov.it
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38068 Rovereto (TN)
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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:

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