REPUBBLICA ITALIANA IN NOME DEL POPOLO ITALIANO LA COMMISSIONE TRIBUTARIA REGIONALE DI ROMA VENTINOVESIMA SEZIONE riunita con l’intervento dei Signori: GARGANI ANGELO – Presidente GIORGIANNI ANGELO – Relatore GIZZI FRANCA – Giudice ha emesso la seguente SENTENZA – sull’appello n. 163/13 spedito il 07/01/2013 – avverso la sentenza n. 228/38/12 emessa dalla Commissione Tributaria Provinciale…
Non è tenuto al pagamento dell’Irap il professionista, nella specie un commercialista, che non sostiene costi per dipendenti e che non ha un registro dei beni ammortizzabili. (Comm. trib. reg. Lazio – Roma, sez. XXIX, 28 gennaio 2014, n. 437) (Comm. trib. reg. Lazio – Roma, sez. XXXV, 28 gennaio 2014, n. 443) La lettura…
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