top
logo

Accesso utenti



Articoli correlati


Home Area Contenzioso-Tributario Problematiche specifiche del contendere L'IRAP, IL PROFESSIONISTA E L'IMMOBILE STRUMENTALE
IN ARRIVO IL VIDEO CORSO
Aperto il nuovo profilo Istagram... Basta cliccare su "Businessforyou" .. da oggi  nelle storie, chi mi segue potrà farmi una domanda alla quale risponderò.

IN ARRIVO IL NUOVO VIDEO CORSO BUSINESSXYOU sul controllo della propria attività!

Gli interessati possono mandare una mail a corso@gruppoantonacci.it per usufruire dell'offerta lancio!

Ringrazio per la vostra partecipazione

L'IRAP, IL PROFESSIONISTA E L'IMMOBILE STRUMENTALE PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Lunedì 30 Agosto 2010 02:00

Con sentenza n° 372/2010 la Commissione Tributaria Regionale del Lazio si è espressa a favore del contribuente professionista che sosteneva di non dover pagare l'IRAP pur essendo proprietario di un immobile strumentale, in quanto la proprietà dello stesso non costituiva e non costituisce elemento di prova certa per dimostrare  l'esistenza di un'organizzazione produttiva  stabile ed autonoma così come definita dalla normativa IRAP.
Il professionista infatti è riuscito a dimostrare che la proprietà di un bene strumentale ed il sostenimento dei costi di gestione per il suo mantenimento, non rientrano tra gli indici da prendere in considerazione per stabilire se l'organizzazione dell'attività del professionista sia stabile o meno. 
La CTR del Lazio quindi, accettando il ricorso del contribuente ha concluso la sentenza predisponendo il rimborso delle somme precedentemente ed indebitamente pagate dal professionista a titolo di IRAP.
Si ritiene opportuno sottolineare tuttavia, che i giudici di II grado hanno accettato il ricorso anche sulla base del fatto che l'Ufficio impositivo non aveva per nulla contestato l'asserzione del professionista allegata al ricorso nel quale egli sosteneva l'assenza di una stabile ed autonoma organizzazione. Di conseguenza essendo posto a carico del contribuente dimostrare l'onere della prova e quindi in questo caso l'assenza di una stabile organizzazione, e non essendo questa, contestata dall'Ufficio, la CTR del Lazio ha ritenuto legittimo il rimborso richiesto dal professionista.

Commenti (6)
  • Robert  - Cortez
    link:https://www.nikefactorys.us/
    link:https://www.yeezysneakers.us.com/
    link:https://www.valentinos.us.org/
    link:https://www.newtrainersuk.co.uk/
    link:https://www.nikes-sneakers.us.com/
    link:https://www.pandorajewelry-officialsites.us.com/
    link:https://www.nikesneakerssale.us.com/
    link:https://www.nmdshoes.org.uk/
    link:https://www.outletonlinestore.org.uk/
    link:https://www.nikesneakersonline.us.com/
    link:https://www.adidassuperstarsshoes.us.com/
    link:https://www.nike-airmax95.us/
    link:https://www.newadidasshoes.us.com/
    link:https://www.nikeshoess.us.org/
    link:https://www.christian-louboutin-shoes.us.org/
    link:https://www.fjallravens.us/
    link:https://www.asicsshoes.us.org/
    link:https://www.airmaxs97.us.com/
    link:https://www.pandorashop.ca/
    link:https://www.goyard-handbags.us.org/
    link:https://www.airmax-98.us.com/
    link:https://www.lebron16shoes.us/
    link:https://www.jordan11s.org.uk/
    link:https://www.nikebasketball-shoes.us.com/
    link:https://www.newshoes2019....
  • Robert  - Outlet Moncler
    link:https://www.outletstoreonlineshopping.us/
    link:https://www.jewelrycharms.us/
    link:https://www.longchampoutlet-onlines.us.com/
    link:https://www.christian-louboutin-shoes.us.org/
    link:https://www.christianlouboutins-outlet.us.com/
    link:https://www.bestbasketballshoes.org/
    link:https://www.adidasstoreonline.us.com/
    link:https://www.adidas-shoesoutlet.us.com/
    link:https://www.nike-runningshoes.us.com/
    link:https://www.goyard-bags.us.org/
    link:https://www.outletonlinestore.org.uk/
    link:https://www.nikeoutletstoreonline-shopping.us.com/
    link:https://www.newtrainersuk.co.uk/
    link:https://www.yeezy-boost350v2.us.org/
    link:https://www.airmax720.us.com/
    link:https://www.kevin-durantsshoes.us.com/
    link:https://www.filasneakers.us/
    link:https://www.nikeairmax720.us.com/
    link:https://www.pumas-shoes.us.com/
    link:https://www.newshoes2019.us/
    link:https://www.pandorasrings.us.com/
    link:https://www.filadisruptor2.us/
    link:https://www.pandora-rings.us.org/
    link:https://w...
  • Robert  - Nike Air Max 95 Essential
    link:https://www.valentinos.us.org/
    link:https://www.jordan11s.org.uk/
    link:https://www.adidasstores.us.com/
    link:https://www.pandora-officialsite.us.com/
    link:https://www.filashoessale.us/
    link:https://www.air-max95.us.com/
    link:https://www.nikeshoesclearance.us.com/
    link:https://www.bestbasketballshoes.org/
    link:https://www.pandora-charmssaleclearance.us.com/
    link:https://www.yeezys-adidas.us.com/
    link:https://www.newadidasshoes.us.com/
    link:https://www.timberlands-shoes.us/
    link:https://www.jewelrycharms.us/
    link:https://www.asicsrunning-shoes.us.org/
    link:https://www.sneakersstore.us/
    link:https://www.yeezy-boost350v2.us.org/
    link:https://www.nikecortezs.us/
    link:https://www.timberland-outletstore.us.com/
    link:https://www.adidas-nmds.us.org/
    link:https://www.nikeairmax720.us.com/
    link:https://www.nike-stores.us.org/
    link:https://www.nmds-adidas.us.org/
    link:https://www.nikesneakersformenwomen.us/
    link:https://www.airmax2019.us.org/
    link:https://www.maxsh...
  • Parker  - Pandora Jewelry
    link:https://www.newadidasshoes.us.com/adidas-neo-mens_16975.html
    link:https://www.max97.org.uk/nike-air-max-98_12604.html
    link:https://www.maxshoes.org.uk/air-max-91_18940.html
    link:https://www.nbaapparel.us.com/lakers-starter-jacket_24382.html
    link:https://www.maxshoes.org.uk/vapormax-plus_18863.html
    link:https://www.nikesneakerssale.us.com/womens-air-max-270_10081.html
    link:https://www.shoesyeezy.us.com/yeezy-boost-350-v2-2019-release_373 77.html
    link:https://www.nikeairforce.us.org/nike-air-force-mid_13707.html
    link:https://www.newtrainersuk.co.uk/vapormax-97_2475.html
    link:https://www.jordanretroshoes.us.org/nike-air-jordan-x-men_24274.h tml
    link:https://www.newtrainersuk.co.uk/nike-air-270_2353.html
    link:https://www.air-jordansretro.us.com/retro-10-dark-shadow-2019_159 01.html
    link:https://www.sneakerswebsite.us/nike-off-white-presto_14498.html
    link:https://www.nikeoutletsstore.us.com/red-huaraches_3733.html
    link:https://www.nike-zoom.us.com/nike-zoom-vaporfly_2...
  • Robert  - Pandora Charms
    link:https://www.max97.org.uk/
    link:https://www.pandorabracelets-clearance.us.com/
    link:https://www.yeezys-adidas.us.com/
    link:https://www.nflstoreonlineshopping.us.org/
    link:https://www.adidass.us.com/
    link:https://www.lebronjamesshoessale.us.com/
    link:https://www.jordansshoes.org.uk/
    link:https://www.kd11shoes.us.com/
    link:https://www.ultra-boost.us.org/
    link:https://www.pandorajewelry-site.us.com/
    link:https://www.airmaxshoes2019.us/
    link:https://www.nikes-sneakers.us.com/
    link:https://www.nbaapparel.us.com/
    link:https://www.adidasstores.us.com/
    link:https://www.asics-running.us.com/
    link:https://www.pandora-charmssaleclearance.us.com/
    link:https://www.adidasoriginalssuperstar.us.com/
    link:https://www.pandora-earrings.us/
    link:https://www.shoesformenwomen.co.uk/
    link:https://www.nflfanshop.us.com/
    link:https://www.nikeshoess.us.org/
    link:https://www.nikeshoesshop.us.com/
    link:https://www.nikecortezs.us/
    link:https://www.yeezyshoess.us.com/
    link:https://ww...
  • Nicholas  - Louboutin Outlet
    link:https://www.kyrie-irvingshoes.us.org/
    link:https://www.outletstoreonlineshopping.com/
    link:https://www.christian-louboutinoutletsale.us.com/
    link:https://www.airmax-98.us.com/
    link:https://www.nikerunning-shoes.us/
    link:https://www.nflfootballjerseys.us.com/
    link:https://www.red-bottomheels.us/
    link:https://www.nike-outletstores.us.com/
    link:https://www.airjordans-sneakers.us/
    link:https://www.superstarstrainers.org.uk/
    link:https://www.nikeair-max270.us.com/
    link:https://www.nikeairmax720.us.org/
    link:https://www.****en-gooses.us.com/
    link:https://www.asicsrunning-shoes.us.org/
    link:https://www.adidasoutletfactory.com.co/
    link:https://www.airmax2019.us.org/
    link:https://www.trainersoutletuk.co.uk/
    link:https://www.nmdr1adidas.us.com/
    link:https://www.nmd-shoes.us/
    link:https://www.valentinos.us.org/
    link:https://www.shoes-valentino.us.com/
    link:https://www.lebron-jamesshoes.us.org/
    link:https://www.lebron16shoes.us.org/
    link:https://www.trainersoutlet.o...
Commenta
I tuoi dettagli:
Commento:
:D:):(:0:shock::confused:8):lol::x:P:oops::cry:
:evil::twisted::roll::wink::!::?::idea::arrow:
Security
Inserisci il codice anti-spam che vedi nell'immagine.
Lascia un commento o fai una domanda.
 

In Evidenza

Tributario: risposte a quesiti, ricerche e pareristica, contenzioso.

 
Tributi locali: pratiche, calcoli e consulenza in materia di Ici, ed altre imposte locali.

 
Societario: costituzione di società (anche tramite un proprio notaio), consulenza legale (tramite proprio Avvocato) e fiscale.

 
Amministrativo: disbrigo di pratiche amministrative presso Ufficio delle Entrate, Camera di Commercio, Uffici Comunali, uffici vari.

 
Tutela dei marchi: Registrazione di marchi, consulenza legale (tramite proprio Avvocato) sulla protezione della proprietà intellettuale).

 
Consulenza del lavoro: Elaborazione buste paga, consulenza specifica su questioni del diritto del lavoro.

Contattaci


bottom
top

News

I più visti


bottom

Copyright 2013© Simona Antonacci.
Via della Vignaccia, 27 – 00163 Roma, Partita IVA 09406571001
Vaild XHTML and CSS.