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Pubblicato il 18 aprile 2016 alle 13.55

Cass. 12.4.2016 n. 7147 ha ritenuto non corretta la prassi degli uffici finanziari consistente nel considerare, ai fini dell’accertamento sintetico, il quinto di spese patrimoniali sostenute in anni successivi a quello accertato. Prima del DL 78/2010, la spesa patrimoniale si presumeva conseguita, per quote costanti, con redditi prodotti nell’anno della sua effettuazione e nei quattro antecedenti.

I giudici affermano, quindi, che, per applicare la presunzione illustrata, occorre accertare l’anno in cui è stata sostenuta la spesa imputando il quinto a ritroso. Viene così confermata la visione di alcuna giurisprudenza di merito (C.T. Reg. Roma 22.6.2011 n. 456/1/11, C.T. Prov. Novara 7.2.2012 n. 12/6/12 e C.T. Prov. Bergamo 10.6.2013 n. 115/2/13).


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