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Home Area Contenzioso-Tributario Problematiche specifiche del contendere DECRETO SEMPLIFICAZIONI: DECADENZA DEI TERMINI DI ACCERTAMENTO DELL'IMPOSTA DI REGISTRO
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DECRETO SEMPLIFICAZIONI: DECADENZA DEI TERMINI DI ACCERTAMENTO DELL'IMPOSTA DI REGISTRO PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Giovedì 08 Marzo 2012 15:38

L'ormai noto Decreto semplificazioni, ora D.L. 16/2012 all'articolo 8 comma 10 introduce il nuovo comma 2-bis, articolo 76 del  D.P.R. n° 131/86.
Con tale comma si prevede la possibilità da parte dell'Agenzia delle Entrate di poter richiedere le imposte di registro da versare a titolo di risoluzioni contrattuali, proroghe, cessioni, annualità successive alla prima entro il 31 dicembre del 5° anno successivo alla data di pagamento.
Se l'accertamento non viene notificato al contribuente entro tale data, l'imposta sarà decaduta.

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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.

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