Categoria | Economia

Cassazione: redditometro, presunzione semplice. D’Agata: “Sentenza importante”

Cassazione: redditometro, presunzione semplice. D’Agata: “Sentenza importante”

Il nuovo redditometro è stato bocciato dalla giurisprudenza prima di essere applicato. È questo, in sintesi, il nocciolo dell’importante sentenza n. 23554 del 10/07/2012, depositata il 20/12/2012 dalla Corte di Cassazione, sezione Tributaria, che accogliendo la tesi difensiva dell’avvocato tributarista Maurizio Villani, ritiene il redditometro presunzione semplice e non presunzione legale.

Questo giudizio, importante anche perché in contrasto con altre precedenti sentenze, per la prima volta in Italia, ritiene il redditometro una semplice presunzione e non inverte l’onere della prova a carico del contribuente che, in sede contenziosa, può avere grandi difficoltà a difendersi soprattutto perché nel processo tributario non è ammessa né la testimonianza né il giuramento. Invece, la Corte di Cassazione, accogliendo le motivazioni addotte nel controricorso del cittadino difeso dall’avvocato Villani, ritiene che debba essere sempre l’Agenzia delle Entrate a provare il maggior reddito derivante da redditometro e non deve basarsi esclusivamente sulle presunzioni previste dai decreti ministeriali.

Questa decisione, la prima in Italia, per Giovanni D’Agata, fondatore dello Sportello dei Diritti, è importante anche in vista del nuovo redditometro pubblicato pochi giorni fa dall’Agenzia delle Entrate e che sarà utilizzato da marzo per tutti gli avvisi di accertamento riferiti al periodo d’imposta a partire dal 2009.

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