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A sostenerlo la sentenza 88\u002F04\u002F09, la…","\u003Cp>L’accertamento sulla base del “\u003Ca href=\"\u002Farticoli\u002Flotta-all-evasione-ecco-cosa-finisce-sotto-lente-fisco\">redditometro\u003C\u002Fa>” è legittimo anche se lo scostamento rilevato riguarda gli anni passati che non sarebbero più rettificabili. A sostenerlo la sentenza 88\u002F04\u002F09, la Commissione tributaria regionale dell'Emilia Romagna. La Commissione ha stabilito che ai fini dell'applicabilità del redditometro, è sufficiente rilevare uno scostamento in misura non inferiore al 25% in relazione ad almeno due periodi di imposta anche di diversi anni prima.. Secondo i giudici bolognesi l’accertamento sintetico non è basato “su una quantificazione di componenti positivi e negativi di reddito ma sugli indici di capacità contributiva che hanno valore di prova relativa che comporta l'inversione dell'onere della prova a carico del contribuente che chiamato a dimostrare una realtà diversa da quella presunta ed incapace di produrre alcuna prova concreta al riguardo\".\u003C\u002Fp>\u003Cp>Diverse sono infatti le sentenze della Cassazione che sanciscono in modo chiaro che questo tipo di accertamento ha un'efficacia presuntiva di tipo relativo, e determina \u003Ca href=\"\u002Farticoli\u002Fuso-redditometro-onere-prova-spetta-contribuente\">l'onere per il contribuente\u003C\u002Fa> di fornire elementi in senso contrario, che debbono formare oggetto di specifica valutazione da parte del giudice tributario (sentenze Cassazione 474\u002F2008, 10491\u002F2008, 16472\u002F2008, 16745\u002F2008, 22937\u002F2007, 14367\u002F2007, 17985\u002F2006, 19403\u002F2005).\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2009-12-11T00:00:00+00:00","2026-08-07T09:28:58.147816+00:00","'..':109C '10491\u002F2008':225C '14367\u002F2007':229C '16472\u002F2008':226C '16745\u002F2008':227C '17985\u002F2006':230C '19403\u002F2005':231C '22937\u002F2007':228C '25':95C '474\u002F2008':224C '88\u002F04\u002F09':39B,66C 'accert':3A,14B,41C,115C,189C 'alcun':168C 'almen':99C 'anni':28B,55C,107C 'applic':82C 'bas':16B,43C,119C 'bolognes':113C 'capac':134C 'caric':151C 'cassazion':179C,223C 'chiam':155C 'chiar':184C 'commission':68C,75C 'component':124C 'comport':143C 'concret':170C 'contrar':209C 'contribuent':153C,203C 'contribut':135C 'debb':211C 'determin':198C 'dimostr':157C 'div':106C 'divers':160C,173C 'due':100C 'efficac':192C 'element':206C 'emil':72C 'fin':80C 'form':212C 'forn':205C 'giudic':112C,220C 'impost':103C 'incapac':165C 'indic':132C 'infatt':175C 'inferior':93C 'inversion':145C 'legittim':20B,47C 'misur':91C 'mod':183C 'negat':127C 'oggett':213C 'oner':147C,200C 'part':218C 'pass':29B,56C 'period':101C 'posit':125C 'presunt':163C,193C 'prim':108C 'produrr':167C 'prov':140C,149C,169C 'quantif':122C 'realt':159C 'redd':129C 'redditometr':1A,18B,45C,84C 'regional':70C 'relat':141C,196C 'relazion':97C 'retroatt':12A 'rettific':34B,61C 'riguard':26B,53C,172C 'rilev':25B,52C,87C 'romagn':73C 'sanc':181C 'scost':10A,24B,51C,89C 'second':110C 'sempr':5A 'sens':208C 'sentenz':38B,65C,177C,222C 'sintet':116C 'sosten':36B,63C 'specif':215C 'stabil':77C 'sufficient':86C 'tip':187C,195C 'tributar':69C,221C 'valid':6A 'valor':138C 'valut':216C",[],757,[],[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. 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