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Home Area Contenzioso-Tributario Problematiche specifiche del contendere LA CORTE DI CASSAZIONE CONSIDERA GLI STUDI DI SETTORE SOLO PRESUNZIONE
LA CORTE DI CASSAZIONE CONSIDERA GLI STUDI DI SETTORE SOLO PRESUNZIONE PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Mercoledì 21 Luglio 2010 20:18

La Corte di Cassazione con diverse sentenze la cui ultima dello scorso 7 luglio 2010, n. 16055, ha fatto emergere alcuni dubbi sul valore perentorio degli accertamenti scaturiti dalle discordanze tra i ricavi dichiarati dal contribuente e i ricavi stimati attraverso l'applicazione degli studi di settore. Nell'ultima sentenza infatti la Cassazione ha  stabilito che l'accertamento scaturito dall'applicazione degli studi di settore si basa su un sistema di ipotesi e presunzioni che debbono essere verificati in contraddittorio con il contribuente per determinarne la gravità. 
Per la Cassazione infatti: 
- dovrà  essere data al contribuente la possibilità di difendersi e  provare che lo scostamento dei ricavi dichiarati rispetto a quelli stimati previsti dagli studi di settore derivi dall'effettiva sussistenza della situazione dichiarata che la contraddistingue dalle aziende "standard";
- l'ufficio accertatore d'altra parte, non potrà limitarsi a motivare l'accertamento solo sulla base dello scostamento dichiarato, ma dovrà  presentare una serie di motivazione a sostegno della tesi sostenuta, e smentire le ragioni presentate dal contribuente  che porterebbero fuori dalla fascia standard di applicabilità dello studio l'azienda in questione.

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