STAMPATI PER ACCERTAMENTI ESECUTIVI GIA' PRONTI Stampa
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Venerdì 07 Ottobre 2011 07:07

Pur non essendo stata ancora emanata nessuna circolare circa la nuova modulistica relativa accertamenti “esecutivi”  già sono in circolazione le prime bozze visto che la nuova modulistica è già oggetto di utilizzo degli accertamenti emessi dal 1° ottobre 2011.
Il nuovo modello, rispetto al precedente sembra essere variato soltanto rispetto alle avvertenze indicate sull'ultima pagina esplicativo delle nuove modalità di pagamento o di ricorso. L'Agenzia delle Entrate infatti  dovrebbe aver indicato il comportamento che potrà adottare il contribuente al momento della ricezione dell'accertamento. In particolare il contribuente potrà:
- pagare quanto richiesto a titolo di imposta dovuta, interessi e sanzioni senza predisporre il ricorso;
- non presentare il ricorso ma richiedendo l'acquiscienza ai sensi dell'art. 15 c.1 del D.Lgs 218/97 che può portare alla riduzione di 1/3 delle sanzioni applicate. In questo caso  il contribuente dovrà versare 1/3 delle sanzioni richieste, anche ratealmente purchè entro i termini di presentazione del ricorso;
- richiedere l'accertamento con adesione, ottenendo un blocco dei termini di ricorso di 90 giorni;
- presentare un'eventuale istanza di autotutela, anche se rimane il dubbio che potrebbe non essere accolta entro il  termine ultimo per predisporre il ricorso visto che l'autotutela non sospende i termini per il ricorso;
- presentare il ricorso contestando imposta e sanzioni versando 1/3 delle maggiori imposte accertate con i relativi interessi entro il periodo di presentazione del ricorso;
- presentare il ricorso contestando le sole sanzioni ai sensi dell'art. 17 del D.Lgs 472/97 versando sempre entro i termini preposti per il ricorso 1/3 della sanzione e delle maggiori imposte accertate. 








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