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Home Area Contenzioso-Tributario Problematiche specifiche del contendere SCUDO FISCALE: PROROGA DEI TERMINI AL 30 APRILE 2010
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SCUDO FISCALE: PROROGA DEI TERMINI AL 30 APRILE 2010 PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Lunedì 01 Febbraio 2010 15:40
Il Decreto Legge 194/2009 con il quale venivano prorogati i termini di adesione allo scudo fiscale è stato oggetto della circolare n° 3 pubblicata sul sito dell'Agenzia delle Entrate lo scorso gennaio 2010. Con la stessa  ha  fornito chiarimenti legati  alla riapertura dei termini di adesione alla procedura dello scudo fiscale. I soggetti fiscalmente residenti in Italia,  potranno regolarizzare la loro posizione come previsto dalla normativa relativa allo scudo fiscale. La differenza riguarda solo la data di presentazione della domanda (30 Aprile 2010) e non la data di detenzione delle attività che rimane fissata sempre al  31/12/2008. 
Quindi bisognerà presentare al professionista abilitato sia la dichiarazione riservata (ossia il modello approvato con Provvedimento 28/10/2009), che le informazioni necessarie alla modalità di versamento dell'imposta straordinaria (pari al 60% del rendimento presunto delle attività rimpatriate/regolarizzate per le operazioni eseguite dal 30/12/2009 al 28/02/2010; 70% per quelle effettuate dal 1/03/2010 al 30/04/2010).

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