Nell’ordinanza n. 11631 del 2023 la Sezione Tributaria della Corte di Cassazione ritiene che l’ultimazione o meno degli immobili-merce sia irrilevante ai fini della determinazione del reddito d’impresa, giacché la loro allocazione in bilancio dipende esclusivamente dalla destinazione economica ad essi concretamente impressa.
(Cass., sez. trib., 4 maggio 2023 (ord.), n. 11631)
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