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quotidiana.",{"id":50,"name":51,"slug":52,"path":53,"parent_id":29,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":54,"description":8,"has_published_articles":9},"e4b2a4bf-d686-41f4-8fca-1ce3108601df","Comunicazione","comunicazione","professione\u002Fcomunicazione",8,{"id":56,"name":57,"slug":58,"path":59,"parent_id":5,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":18,"description":8,"has_published_articles":9},"97d6875c-29ca-4bba-9411-3e96e3db56a0","Congressi ed 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orale","patologia-orale","clinica\u002Fpatologia-orale",9,{"id":162,"name":163,"slug":164,"path":165,"parent_id":43,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":54,"description":8,"has_published_articles":9},"69642fa6-df8f-4e8e-8759-082fb1e0a017","Pedodonzia","pedodonzia","clinica\u002Fpedodonzia",{"id":167,"name":168,"slug":169,"path":170,"parent_id":29,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":11,"description":8,"has_published_articles":9},"9f6be713-d9c2-44c5-aa4a-171832f0c3b3","Personale","personale","professione\u002Fpersonale",{"id":172,"name":173,"slug":174,"path":175,"parent_id":29,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":18,"description":8,"has_published_articles":9},"55a9aec8-5e2b-4da7-b95e-cca73ce18458","Previdenza \u002F ENPAM","previdenza-enpam","professione\u002Fprevidenza-enpam",{"id":177,"name":178,"slug":179,"path":180,"parent_id":36,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":47,"description":8,"has_published_articles":9},"bc353288-623d-4c2f-b066-b88068ab30c4","Prodotti","prodotti","merceologia\u002Fprodotti",{"id":29,"name":182,"slug":183,"path":183,"parent_id":8,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":37,"description":184,"has_published_articles":10},"Professione","professione","Fisco, previdenza, normative e gestione dello studio: tutto ciò che serve per esercitare.",{"id":186,"name":187,"slug":188,"path":189,"parent_id":43,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":30,"description":8,"has_published_articles":9},"5c43fd43-e659-49cd-995a-d0d102005822","Protesi","protesi","clinica\u002Fprotesi",{"id":191,"name":192,"slug":193,"path":194,"parent_id":43,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":75,"description":8,"has_published_articles":10},"c5f3d90e-3436-4e3a-aac9-e14f7bb19270","Sleep Machine","sleep-machine","clinica\u002Fsleep-machine",{"id":196,"name":197,"slug":198,"path":199,"parent_id":36,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":18,"description":8,"has_published_articles":10},"e28cf75e-013c-4005-9eab-3147d74caa1d","Tutorial","tutorial","merceologia\u002Ftutorial",{"id":201,"name":202,"slug":203,"path":204,"parent_id":5,"show_in_nav":9,"show_in_nav_bar":9,"sort_order":30,"description":8,"has_published_articles":10},"3381a79c-72bf-4126-a786-64c07e0acfda","Video","video","altro\u002Fvideo",[206],{"id":207,"image_url":208,"mobile_image_url":209,"link_url":210,"ends_at":8,"utm_source":8,"utm_medium":8,"utm_campaign":8,"advertisers":8},"c674e3f2-c3c4-42fe-b7d0-6f666da13633","https:\u002F\u002Ffxwpmmamlvwpmrwwyozd.supabase.co\u002Fstorage\u002Fv1\u002Fobject\u002Fpublic\u002Fbanners\u002Fsite-anchor\u002Fbanner-1792597952778.webp","https:\u002F\u002Ffxwpmmamlvwpmrwwyozd.supabase.co\u002Fstorage\u002Fv1\u002Fobject\u002Fpublic\u002Fbanners\u002Fsite-anchor\u002Fbanner-1792597965709.webp","https:\u002F\u002Fwww.myray.it\u002Fit\u002Fimaging-extraorale\u002Fhyperion-x9pro-fullview",{"article":212,"related":233},{"id":213,"title":214,"slug":215,"excerpt":216,"body":217,"cover_image_url":8,"author_id":218,"status":219,"access_level":220,"seo_title":8,"seo_description":8,"published_at":221,"created_at":222,"updated_at":222,"subtitle":8,"is_featured":10,"cover_image_caption":8,"search_vector":223,"audio_url":8,"faq":224,"featured_position":8,"legacy_id":225,"cover_image_is_ai_generated":10,"rating":8,"primary_category_id":20,"category_prefix":22,"audiences":226,"is_short":10,"attachment_path":8,"attachment_name":8,"attachment_size":8,"attachment_description":8,"article_categories":227,"authors":230},"586daeeb-df99-4a03-b55b-59e9dc8da93f","Uso del redditometro: l’onere della prova spetta al contribuente","uso-redditometro-onere-prova-spetta-contribuente","Con la sentenza n.3316 dell’11 febbraio 2009 la Cassazione ha confermato il principio in base al quale determinare il reddito in base al \"redditometro\" sia strumento sufficiente all’Amministrazione…","\u003Cp>Con la sentenza n.3316 dell’11 febbraio 2009 la Cassazione ha confermato il principio in base al quale determinare il reddito in base al \"redditometro\" sia strumento sufficiente all’Amministrazione finanziaria per individuare una maggiore capacità contributiva del contribuente e rimanda al contribuente stesso l’onere di dimostrare che il reddito presunto non esiste o esiste in misura inferiore.\u003C\u002Fp>\u003Cp>La sentenza è stata formulata a seguito di un ricorso presentato da un contribuente cui l’Amministrazione finanziaria aveva accertato un reddito di importo superiore rispetto a quello dichiarato. Il contribuente chiedeva l’annullamento ritenendo che l’ufficio avesse proceduto alla determinazione del reddito sulla base dei coefficienti presuntivi e senza averne specificato le motivazioni. La Suprema Corte ha accolto l'opposizione dell'ufficio in quanto il reddito era stato ricostruito sulla base delle varie voci indicate dal contribuente stesso.\u003C\u002Fp>\u003Cp>Con la sentenza n.3316\u002F2009 la Cassazione ha quindi ribadito che l'utilizzo del \"redditometro\" ha come effetto quello di spostare sul contribuente l'onere di \"provare in modo concreto che il reddito imputatogli non esiste ovvero esiste in misura inferiore\".\u003C\u002Fp>\u003Cp>Il redditometro nato negli anni '90 e fino ad oggi poco utilizzato ha subito recentemente un nuovo impulso (\u003Ca href=\"\u002Farticoli\u002Ffisco-aggiornato-redditometro-2008-2009\">si veda nostra news\u003C\u002Fa>). Nel corso del 2007 l'Agenzia delle Entrate ha manifestato attraverso la circolare 49\u002F2007 l'intenzione di potenziare il ricorso a tale strumento per la lotta all’evasione fiscale come mezzo per recuperare la base imponibile non dichiarata attraverso \"un'attenta selezione dei soggetti da sottoporre a controllo sulla base delle evidenti manifestazioni di capacità contributiva\".\u003C\u002Fp>\u003Cp>La scelta dei soggetti da controllare verrà fatta dando priorità ai contribuenti che non evidenziano nella propria dichiarazione dei redditi alcun debito d'imposta ma che presentano elementi indicativi di capacità contributiva come il tenore di vita. Il controllo si potrà estendere al nucleo familiare del contribuente \"indagato\" per individuare dichiarazioni non congrue con il tenore di vita loro riconducibile e si potranno condurre indagini bancarie e finanziarie per accertare l’esistenza di redditi imputabili al contribuente.\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2009-03-19T00:00:00+00:00","2026-08-07T09:28:57.14811+00:00","'11':16B,46C '2007':245C '2009':18B,48C '49\u002F2007':255C '90':225C 'accert':119C,367C 'accolt':159C 'agenz':247C 'alcun':318C 'amministr':40B,70C,116C 'anni':224C 'annull':133C 'attent':282C 'attravers':252C,280C 'avern':151C 'bancar':363C 'bas':26B,33B,56C,63C,145C,172C,276C,291C 'capac':76C,296C,328C 'cassazion':20B,50C,185C 'chied':131C 'circol':254C 'coefficient':147C 'concret':208C 'condurr':361C 'conferm':22B,52C 'congru':350C 'contribuent':10A,79C,83C,113C,130C,178C,201C,309C,344C,374C 'contribut':77C,297C,329C 'controll':289C,303C,336C 'cors':243C 'cort':157C 'd':320C 'dand':306C 'deb':319C 'determin':29B,59C,141C 'dichiar':128C,279C,315C,348C 'dimostr':88C 'effett':196C 'element':325C 'entrat':249C 'esist':94C,96C,214C,216C 'esistent':369C 'estend':339C 'evasion':269C 'evident':293C 'evidenz':312C 'famil':342C 'fatt':305C 'febbrai':17B,47C 'fin':227C 'finanziar':71C,117C,365C 'fiscal':270C 'formul':104C 'impon':277C 'import':123C 'impost':321C 'impuls':237C 'imput':372C 'imputatogl':212C 'indag':345C 'indagin':362C 'indic':176C,326C 'individu':73C,347C 'inferior':99C,219C 'intenzion':257C 'lott':267C 'maggior':75C 'manifest':251C,294C 'mezz':272C 'misur':98C,218C 'mod':207C 'motiv':154C 'n.3316':14B,44C 'n.3316\u002F2009':183C 'nat':222C 'news':241C 'nucle':341C 'nuov':236C 'oggi':229C 'oner':5A,86C,203C 'opposizion':161C 'ovver':215C 'poc':230C 'potenz':259C 'potr':338C 'potrann':360C 'present':110C,324C 'presunt':92C,148C 'princip':24B,54C 'priorit':307C 'proced':139C 'propr':314C 'prov':7A,205C 'quind':187C 'recent':234C 'recuper':274C 'redd':31B,61C,91C,121C,143C,167C,211C,317C,371C 'redditometr':3A,35B,65C,193C,221C 'ribad':188C 'riconduc':357C 'ricors':109C,261C 'ricostru':170C 'rimand':81C 'rispett':125C 'riten':134C 'scelt':299C 'segu':106C 'selezion':283C 'sentenz':13B,43C,101C,182C 'senz':150C 'soggett':285C,301C 'sottoporr':287C 'specific':152C 'spett':8A 'spost':199C 'stat':103C,169C 'stess':84C,179C 'strument':37B,67C,264C 'sub':233C 'sufficient':38B,68C 'superior':124C 'suprem':156C 'tal':263C 'tenor':332C,353C 'uffic':137C,163C 'uso':1A 'utilizz':191C,231C 'var':174C 'ved':239C 'verr':304C 'vit':334C,355C 'voc':175C",[],320,[],[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. Un video corso utile per capire come comportarsi su di una materia non ancora compresa fino in fondo dai professionisti sia in…","2008-11-16T00:00:00+00:00",[251],{"categories":252,"category_id":20},{"name":21,"path":22,"slug":22},{"title":8,"last_name":8,"first_name":232},{"id":255,"title":256,"slug":257,"category_prefix":22,"excerpt":258,"cover_image_url":8,"access_level":220,"published_at":259,"article_categories":260,"authors":263},"df38f461-fa94-491f-b315-4faa5387c778","Videointervista al prof. 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