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congruità agli studi di settore annulla l’accertamento. Pubblicato il decreto che li adegua alla crisi","congruita-studi-settore-annulla-accertamento-pubblicato","La Cassazione, con la sentenza n. 13915 del 15 giugno scorso ha stabilito che nel caso in cui il reddito del contribuente sia coerente con gli studi di settore non vale l’accertamento basato “su…","\u003Cp>La Cassazione, con la sentenza n. 13915 del 15 giugno scorso ha stabilito che nel caso in cui il reddito del contribuente sia coerente con gli studi di settore non vale l’accertamento basato “su altre presunzioni per quanto gravi, precise e concordanti”.\u003C\u002Fp>\u003Cp>“Gli studi di settore –si legge nella sentenza- vanno preferiti ai parametri di cui all’articolo 39 del Dpr n. 600 del 1973, attesa la natura più raffinata del nuovo mezzo di accertamento, desumibile dalla normativa stessa che lo ha introdotto”. La rettifica induttiva del reddito, secondo la Cassazione, è legittima solo quando possa “fondatamente ritenersi che l’entità del reddito dichiarato si ponga in evidente contrasto con il comune buon senso e con le regole basilari della ragionevolezza”.\u003C\u002Fp>\u003Cp>Intanto ieri, 17 giugno, è stato pubblicato il decreto del Ministero delle Finanze che adegua gli studi di settore alla crisi. Attraverso il decreto viene approvata la revisione straordinaria degli studi di settore per tener conto degli effetti della congiuntura economica e di mercato\u003C\u002Fp>\u003Cp>In particolare sono stati introdotti correttivi che prendono in considerazioni variabili modificatesi a seguito delle crisi. Attraverso il decreto si blocca l'accertamento da studi di settore nei confronti dei contribuenti che nella prossima dichiarazione dei redditi indicheranno, anche a seguito di adeguamento, ricavi o compensi di importo non inferiore a quelli risultanti dall'applicazione degli studi medesimi, integrati con i correttivi congiunturali previsti dal decreto in questione.\u003C\u002Fp>\u003Cp>Intanto per illustrare le novità in materia di studi di settore l’Agenzia delle Entrate ha pubblicato \u003Ca href=\"http:\u002F\u002Fwww.agenziaentrate.it\u002Filwwcm\u002Fresources\u002Ffile\u002Feb1fc80f41bf659\u002Fcircolare29Edel18giugno2009.pdf\">una corposa circolare\u003C\u002Fa>. In particolare si illustrano le modifiche introdotte ed i nuovi indicatori di normalità economica.\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2009-06-19T00:00:00+00:00","2026-08-07T09:28:57.14811+00:00","'13915':24B,58C '15':26B,60C '17':176C '1973':117C '39':111C '600':115C 'accert':9A,50B,84C,127C,240C 'adegu':15A,188C,260C 'agenz':298C 'altre':87C 'annull':7A 'applic':272C 'approv':199C 'articol':110C 'attes':118C 'attravers':195C,234C 'bas':51B,85C 'basilar':171C 'blocc':238C 'buon':165C 'cas':33B,67C 'cassazion':19B,53C,143C 'circol':305C 'coerent':41B,75C 'compens':263C 'comun':164C 'concord':94C 'confront':246C 'congiuntur':213C 'congiuntural':280C 'congruit':2A 'consider':227C 'cont':209C 'contrast':161C 'contribuent':39B,73C,248C 'corpos':304C 'corrett':223C,279C 'cris':17A,194C,233C 'decret':12A,182C,197C,236C,283C 'desum':128C 'dichiar':156C,252C 'dpr':113C 'econom':214C,319C 'effett':211C 'entit':153C 'entrat':300C 'evident':160C 'finanz':186C 'fondat':149C 'giugn':27B,61C,177C 'grav':91C 'ier':175C 'illustr':288C,309C 'import':265C 'indic':255C,316C 'indutt':138C 'inferior':267C 'intant':174C,286C 'integr':276C 'introdott':135C,222C,312C 'legg':100C 'legittim':145C 'mater':292C 'medesim':275C 'merc':217C 'mezz':125C 'minister':184C 'modif':311C 'modificates':229C 'n':23B,57C,114C 'natur':120C 'normal':318C 'normat':130C 'novit':290C 'nuov':124C,315C 'parametr':106C 'particol':219C,307C 'pong':158C 'poss':148C 'precis':92C 'prefer':104C 'prend':225C 'presunzion':88C 'previst':281C 'prossim':251C 'pubblic':10A,180C,302C 'quand':147C 'question':285C 'raffin':122C 'ragionevolezz':173C 'redd':37B,71C,140C,155C,254C 'regol':170C 'rettif':137C 'revision':201C 'ric':261C 'risult':270C 'riten':150C 'scors':28B,62C 'second':141C 'segu':231C,258C 'sens':166C 'sentenz':22B,56C,102C 'settor':6A,46B,80C,98C,192C,206C,244C,296C 'sol':146C 'stabil':30B,64C 'stat':179C,221C 'stess':131C 'straordinar':202C 'stud':4A,44B,78C,96C,190C,204C,242C,274C,294C 'tener':208C 'val':48B,82C 'vann':103C 'variabil':228C 'vien':198C",[],505,[],[228],{"categories":229,"category_id":20},{"name":21,"path":22,"slug":22},{"bio":231,"title":8,"last_name":8,"avatar_url":8,"first_name":232,"is_organization":9},"Notizie e aggiornamenti dal mondo dell'odontoiatria.","Redazione ilDentale",[234,244,254],{"id":235,"title":236,"slug":237,"category_prefix":22,"excerpt":238,"cover_image_url":8,"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. Il Master…","2009-10-23T00:00:00+00:00",[241],{"categories":242,"category_id":20},{"name":21,"path":22,"slug":22},{"title":8,"last_name":8,"first_name":232},{"id":245,"title":246,"slug":247,"category_prefix":22,"excerpt":248,"cover_image_url":8,"access_level":220,"published_at":249,"article_categories":250,"authors":253},"d46f103e-bad1-480f-ab38-bb97eb4582f8","Pubblicità sanitaria: come comportarsi","pubblicita-sanitaria-comportarsi","L'avv. Silvia Stefanelli spiega la normativa sulla pubblicità sanitaria. 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