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Machine","sleep-machine","clinica\u002Fsleep-machine",{"id":202,"name":203,"slug":204,"path":205,"parent_id":42,"show_in_nav":15,"show_in_nav_bar":15,"sort_order":24,"description":9,"has_published_articles":16},"e28cf75e-013c-4005-9eab-3147d74caa1d","Tutorial","tutorial","merceologia\u002Ftutorial",{"id":207,"name":208,"slug":209,"path":210,"parent_id":12,"show_in_nav":15,"show_in_nav_bar":15,"sort_order":36,"description":9,"has_published_articles":16},"3381a79c-72bf-4126-a786-64c07e0acfda","Video","video","altro\u002Fvideo",{"article":212,"related":233},{"id":213,"title":214,"slug":215,"excerpt":216,"body":217,"cover_image_url":9,"author_id":218,"status":219,"access_level":220,"seo_title":9,"seo_description":9,"published_at":221,"created_at":222,"updated_at":222,"subtitle":9,"is_featured":16,"cover_image_caption":9,"search_vector":223,"audio_url":9,"faq":224,"featured_position":9,"legacy_id":225,"cover_image_is_ai_generated":16,"rating":9,"primary_category_id":26,"category_prefix":28,"audiences":226,"is_short":16,"attachment_path":9,"attachment_name":9,"attachment_size":9,"attachment_description":9,"article_categories":227,"authors":230},"c5e68d47-54e5-4af6-8fcf-e8cc37adf160","Accertamento sintetico: precisazioni della Corte di Cassazione","accertamento-sintetico-precisazioni-corte-cassazione","La caccia all’evasore con il ricorso all’accertamento sintetico per le persone fisiche, così come stabilito con il decreto legge 112\u002F2008, con l’obiettivo di capire se il tenore di vita del…","\u003Cp>La caccia all’evasore con il ricorso all’accertamento sintetico per le persone fisiche, così come stabilito con il decreto legge 112\u002F2008, con l’obiettivo di capire se il tenore di vita del contribuente sia congruo con le sue dichiarazioni dei redditi fa ancora discutere.\u003C\u002Fp>\u003Cp>Una precisazione della Corte ha affermato che il possesso da parte del contribuente di certi beni di lusso rappresenta \"\u003Ci>una presunzione di \"capacità contributiva\" da qualificare \"legale\" ai sensi dell'art. 2728 c.c., perché è la stessa legge che impone al fatto (certo) di tale disponibilità la esistenza di una capacità contributiva….il giudice tributario non ha il potere di togliere a tali elementi la capacità presuntiva contributiva\u003C\u002Fi>\" (Cassazione 12187\u002F2009). \u003C\u002Fp>\u003Cp>Un’altra precisazione riguarda la discussione sul fatto che i due periodi di imposta in cui si presenta lo scostamento del 25% tra reddito presunto e quello dichiarato siano o meno consecutivi. A questo proposito la Suprema Corte ha ritenuto che non sia necessario che i due periodi di imposta siano consecutivi o \"\u003Ci>anteriori a quello per il quale si effettua l'accertamento, essendo sufficiente, secondo la disposizione in esame, che il reddito dichiarato non risulti congruo rispetto ai predetti elementi per due o più periodi di imposta\u003C\u002Fi>\" (Cassazione 237\u002F2009).\u003C\u002Fp>\u003Cp>La finalità è quella di determinare la reale capacità contributiva del soggetto e la circolare 13\u002F2009 delle Entrate sottolinea che \"\u003Ci>l'estensione ad una pluralità di anni d'imposta contigui consentirà di predisporre più articolate argomentazioni di prova in ordine agli effetti economico patrimoniali degli investimenti e dei disinvestimenti in rapporto alle spese \"d'esercizio\" e, soprattutto, ai fini della dimostrazione di un eventuale poco plausibile sottodimensionamento sistematico dei redditi complessivi dichiarati nel corso degli anni\u003C\u002Fi>\".\u003C\u002Fp>\u003Cp>L’onere della prova spetta al contribuente che a sua difesa può dimostrare che non ha la disponibilità del bene o che le spese di mantenimento sono sostenute da altri membri del nucleo familiare presentando documentazione adeguata.\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2009-10-09T00:00:00+00:00","2026-08-07T09:28:58.147816+00:00","'112\u002F2008':29B,61C '12187\u002F2009':154C '13\u002F2009':260C '237\u002F2009':244C '25':176C '2728':116C 'accert':1A,16B,48C,217C 'adegu':357C 'afferm':90C 'altra':156C 'altri':350C 'ancor':83C 'anni':271C,320C 'anterior':208C 'argoment':280C 'art':115C 'articol':279C 'ben':100C,340C 'c.c':117C 'cacc':9B,41C 'cap':34B,66C 'capac':107C,135C,150C,253C 'cassazion':7A,153C,243C 'cert':99C,127C 'circol':259C 'compless':315C 'congru':75C,231C 'consecut':186C,206C 'consent':275C 'contigu':274C 'contribuent':73C,97C,327C 'contribut':108C,136C,152C,254C 'cors':318C 'cort':5A,88C,192C 'cos':22B,54C 'd':272C,298C 'decret':27B,59C 'determin':250C 'dichiar':79C,182C,228C,316C 'difes':331C 'dimostr':305C,333C 'discussion':160C 'discut':84C 'disinvest':293C 'disponibil':130C,338C 'disposizion':222C 'document':356C 'due':165C,201C,237C 'econom':287C 'effett':286C 'effettu':215C 'element':148C,235C 'entrat':262C 'esam':224C 'eserciz':299C 'esistent':132C 'estension':266C 'evasor':11B,43C 'eventual':308C 'fa':82C 'famil':354C 'fatt':126C,162C 'fin':303C 'final':246C 'fisic':21B,53C 'giudic':138C 'impon':124C 'impost':168C,204C,242C,273C 'invest':290C 'legal':111C 'legg':28B,60C,122C 'luss':102C 'manten':346C 'membr':351C 'men':185C 'necessar':198C 'nucle':353C 'obiett':32B,64C 'oner':322C 'ordin':284C 'part':95C 'patrimonial':288C 'period':166C,202C,240C 'person':20B,52C 'plausibil':310C 'plural':269C 'poc':309C 'possess':93C 'pot':143C 'precis':3A,86C,157C 'predett':234C 'predisporr':277C 'present':172C,355C 'presunt':151C,179C 'presunzion':105C 'propos':189C 'prov':282C,324C 'può':332C 'qualific':110C 'rapport':295C 'rappresent':103C 'real':252C 'redd':81C,178C,227C,314C 'ricors':14B,46C 'riguard':158C 'rispett':232C 'risult':230C 'riten':194C 'scost':174C 'second':220C 'sens':113C 'sintet':2A,17B,49C 'sistemat':312C 'soggett':256C 'soprattutt':301C 'sosten':348C 'sottodimension':311C 'sottoline':263C 'spes':297C,344C 'spett':325C 'stabil':24B,56C 'stess':121C 'sufficient':219C 'suprem':191C 'tal':129C,147C 'tenor':37B,69C 'togl':145C 'tributar':139C 'vit':39B,71C",[],643,[],[228],{"categories":229,"category_id":26},{"name":27,"path":28,"slug":28},{"bio":231,"title":9,"last_name":9,"avatar_url":9,"first_name":232,"is_organization":15},"Notizie e aggiornamenti dal mondo dell'odontoiatria.","Redazione ilDentale",[234,244,254],{"id":235,"title":236,"slug":237,"category_prefix":28,"excerpt":238,"cover_image_url":9,"access_level":220,"published_at":239,"article_categories":240,"authors":243},"b25a1b1b-5941-4e73-857d-75a4bed2f99e","Al via la terza edizione del Master in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo”","via-terza-edizione-master-sviluppo-salute-cavo-orale","Sono disponibili ancora qualche posto per la terza edizione del Master di primo livello in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo. 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