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Scritto da Simona   
Lunedì 22 Novembre 2010 19:23

La Commissione Tributaria Provinciale di Catanzaro- Sez. I- 03.11.2010, n. 308/01/10 ha precisato che "se il contribuente, da prova che le operazioni ipotizzate dall'Ufficio, come spese per incremento patrimoniale, hanno natura imprenditoriale, le stesse, dovrebbero dar luogo ad un accertamento analitico del reddito d'impresa e non ad un accertamento globale. Di conseguenza, l'accertamento di reddito, operato ai sensi dell'art. 38 D.p.r. 600/83, è illegittimo".

 

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