Lo ha stabilito la Corte di Cassazione, con sentenza n. 20190/2022, depositata il 22 giugno. (Cass., sez. trib., 22 giugno 2022, n. 20190) Per ulteriori informazioni cliccare qui.
Presidente Sorrentino – Relatore Lenoci Fatti di causa Con avviso di accertamento n. (omissis), notificato in data 29 novembre 2010, l’Agenzia delle Entrate accertava presuntivamente, in capo all’avv. S.M.P., esercente l’attività di lavoro autonomo come avvocato, maggiori imposte ai fini IRPEF per l’anno 2005 per Euro 21.009,00, oltre alla relativa addizionale, ed ai fini IRAP…
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