REPUBBLICA ITALIANA IN NOME DEL POPOLO ITALIANO LA CORTE SUPREMA DI CASSAZIONE SEZIONE TRIBUTARIA Composta dagli Ill.mi Sigg.ri Magistrati: Dott. BIELLI Stefano – Presidente – Dott. NOVIK Adet Toni – rel. Consigliere – Dott. PERRINO Angelina Maria – Consigliere – Dott. DI STASI Antonella – Consigliere – Dott. NONNO Giacomo Maria – Consigliere – ha…
Le uniche spese statistiche utilizzabili per la ricostruzione sintetica del reddito sono quelle per “elementi certi”, legate al possesso di beni noti al Fisco, come case e veicoli. Ufficialmente fuori dal redditometro le medie Istat che l’Agenzia delle entrate, dopo il parere del Garante per la privacy del 21 novembre 2013, aveva già “accantonato” (vedi…
«Parteciperei solo per capire come sia possibile mettere nella stessa frase le parole “benessere” e “diritto tributario”»: così ha esclamato un mio caro amico quando gli ho comunicato che avrei tenuto un seminario su questo tema. I cattivi ricordi dell’esame universitario, riemersi nella sua memoria dalle nebbie del passato, devono averlo condizionato non poco nella…
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