CONSIDERATO ILLEGITTIMO L'ACCERTAMENTO DELL'AGENZIA DELLE ENTRATE CHE RITIENE CHE UN COSTO SPROPORZIONATO RISPETTO AL FATTURATO SIA INDEDUCIBILE Stampa
Martedì 31 Ottobre 2017 18:17

Con sentenza dello scorso 15 settembre 2017 la Corte di Cassazione ha ritenuto illegittimo l'avviso di accertamento emesso dall'agenzia delle entrate ad un contribuente basandosi sulla sproporzionalità del costo indicato in bilancio rispetto al fatturato dell'impresa.
Secondo il giudice infatti l'agenzia delle entrate non può decidere di considerare un costo indeducibile, andando di conseguenza a rettificare sia il reddito che l'iva del contribuente,  solo per il fatto che il costo stesso sia sproporzionato rispetto al fatturato annuale dell'impresa.
L'agenzia delle entrate infatti, secondo questa sentenza non può entrare nel merito della gestione d'impresa.

 

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Ultimo aggiornamento Martedì 31 Ottobre 2017 18:31