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accertamenti, redditometro ed uso delle carte di credito all’estero. Alcune precisazioni delle Entrate","spesometro-accertamenti-redditometro-uso-carte-credito-all","In queste settimane l’Agenzia delle Entrate si è espressa, con commenti o circolari, su vari temi di interesse fiscale; in particolare in tema di tracciabilità. Per gli acquisti con carte di credito…","\u003Cp>In queste settimane l’Agenzia delle Entrate si è espressa, con commenti o circolari, su vari temi di interesse fiscale; in particolare in tema di tracciabilità. \u003C\u002Fp>\u003Cp>Per gli acquisti con carte di credito, di debito e prepagate, l’Agenzia delle Entrate sposta l’obbligo di comunicazione relativo allo “spesometro” dal venditore all’operatore finanziario che emette tali carte, se la vendita o la prestazione del servizio è effettuata nei confronti di un consumatore finale che provvede poi a pagare utilizzando moneta elettronica. Una mossa che secondo gli analisti fiscali potrebbe aprire gli acquisti effettuate con le carte anche su acquisti fatti all’estero direttamente o via Internet.\u003C\u002Fp>\u003Cp>Entro il 30 aprile 2012 degli operatori finanziari dovranno comunicare all’Anagrafe tributaria i dati delle operazioni rilevanti ai fini dello “spesometro”, con controparte un consumatore finale che ha provveduto al pagamento con carta di credito, di debito o prepagata, rilevate dal 6 luglio al 31 dicembre 2011. \u003C\u002Fp>\u003Cp>Una sentenza della Cassazione sancisce che l’ufficio finanziario può effettuare l’accertamento sintetico rettificando o rideterminare presuntivamente il reddito delle persone fisiche sulla base del possesso di beni indicatori di capacità contributiva come ad esempio auto di lusso e quote aziendali. Secondo quanto stabilito dalla Corte di cassazione spetta poi al contribuente “sconfessare l’atto impositivo, emesso a causa del possesso di un’auto di grossa cilindrata e di quote aziendali, fornendo la prova contraria”.\u003C\u002Fp>\u003Cp>Infine una precisazione. L’agenzia delle Entrate, attraverso una nota informativa, precisa che il software che permette di fare il calcolo del \u003Ca href=\"\u002Farticoli\u002Fpresentato-redditometro-operativo-febbraio-2012-partire\">nuovo redditometro\u003C\u002Fa> è in fase di test esclusivamente presso la Sose, con la collaborazione dei professionisti e delle organizzazioni di categoria. 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