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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale DECRETO SEMPLIFICAZIONI: LE LISTE SELETTIVE
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DECRETO SEMPLIFICAZIONI: LE LISTE SELETTIVE PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Venerdì 09 Marzo 2012 15:51

Il Decreto Legge 16/2012 meglio conosciuto come decreto semplificazioni fiscali sempre all'articolo 8 comma 8 ha introdotto le cosiddette liste selettive, novità per il nostro sistema Italia. Tale comma in particolare prevede che in caso di più segnalazioni che perverranno in forma non anonima all'Agenzia delle Entrate o alla Guardia di Finanza relative ad uno stesso soggetto  in termini di evasione fiscale ovvero in termini di mancata emissione di ricevuta fiscale, scontrino o fattura,  tale soggetto sarà inserito in una specifica lista selettiva.
L'inserimento in tale lista comporterà l'inserimento automatico in operazioni di accertamento da parte dell'amministrazione finanziaria a prescindere dai dati dichiarati.

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