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dubbi sul redditometro. Le Entrare cercano di chiarire","dubbi-redditometro-entrare-cercano-chiarire","L'Agenzia delle Entrate ha recentemente fornito chiarimenti in ordine all'esatta interpretazione di alcune disposizioni normative su varie questioni fiscali racchiudendole nella circolare n. 12\u002FE del…","\u003Cp>L'Agenzia delle Entrate ha recentemente fornito chiarimenti in ordine all'esatta interpretazione di alcune disposizioni normative su varie questioni fiscali racchiudendole nella circolare n. 12\u002FE del 12 marzo pubblicata sul sito dell’Agenzia. Di seguito quelle che riguardano l’accertamento fiscale tramite redditometro.\u003C\u002Fp>\u003Cp>\u003Cstrong>Incremento dell’accertamento sintetico\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Domanda: \u003C\u002Fp>\u003Cp>I primi dati diffusi da alcune DRE dimostrano un forte impulso all’accertamento tramite redditometro nel corso del 2009. Quanto merito deve essere ascritto, anche in termini di recuperi medi, ai nuovi indici di ricchezza (viaggi all’estero, circoli privati, etc)?\u003C\u002Fp>\u003Cp>Risposta:\u003C\u002Fp>\u003Cp>Il forte incremento, rispetto all’anno 2008, dell’accertamento sintetico, di cui il redditometro costituisce uno strumento di ricostruzione del reddito complessivo, è da attribuire anche alla capillare raccolta di dati avvenuta sia con flussi informatici strutturati che tramite l’acquisizione di dati sul territorio. In tale ambito hanno assunto particolare rilievo gli elementi che caratterizzano la capacità di spesa relativa a beni non di prima necessità quali: le imbarcazioni, le auto di lusso, possesso di cavalli, iscrizione a scuole e circoli esclusivi, acquisto di opere d’arte ecc.\u003C\u002Fp>\u003Cp>\u003Cstrong>Presunzione legale relativa dell'accertamento fondato sul redditometro\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Domanda: \u003C\u002Fp>\u003Cp>L’accertamento fondato sul redditometro si fonda su una presunzione legale relativa. Secondo l’Agenzia, il contribuente deve dare dimostrazione che il reddito presunto non esiste o esiste in misura inferiore oppure è sufficiente dimostrare la capacità di mantenimento dei beni e dei servizi “indice” ai fini del redditometro, come, per esempio, le abitazioni, le autovetture, gli aeromobili, eccetera?\u003C\u002Fp>\u003Cp>Risposta: \u003C\u002Fp>\u003Cp>La presunzione relativa può essere contrastata con vari elementi di prova contraria. Tra questi va certamente compresa la dimostrazione che le spese per il mantenimento dei beni e servizi indice di capacità contributiva (dalle quali viene desunto il maggior reddito determinato sinteticamente) sono state coperte con elementi patrimoniali accumulati in periodi d’imposta precedenti o sono state finanziate da economie terze.\u003C\u002Fp>\u003Cp>\u003Cstrong>Scostamento rispetto al reddito dichiarato\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Domanda: \u003C\u002Fp>\u003Cp>Ai fini del redditometro lo scostamento rispetto al reddito dichiarato deve riguardare almeno due periodi d’imposta. 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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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