Source: http://gruppoantonacci.it/index.php?option=com_content&view=article&id=640:manovra-di-ferragosto-facilitato-il-controllo-del-fisco-sui-contribuenti-congrui-e-coerenti-alle-risultanze-degli-studi-di-settore&catid=42:amministrazione-organizzazione-e-controllo-aziendale&Itemid=55
Timestamp: 2020-07-04 17:27:46+00:00
Document Index: 106166422

Matched Legal Cases: ['art. 39', 'art. 54', 'art. 23', 'art 10', 'art. 23', 'art. 10', 'art. 2']

MANOVRA DI FERRAGOSTO: FACILITATO IL CONTROLLO DEL FISCO SUI CONTRIBUENTI CONGRUI E COERENTI ALLE RISULTANZE DEGLI STUDI DI SETTORE
Home Area Fiscale e Amministrativa Amministrazione, Organizzazione e Controllo MANOVRA DI FERRAGOSTO: FACILITATO IL CONTROLLO DEL FISCO SUI CONTRIBUENTI CONGRUI E COERENTI ALLE RISULTANZE DEGLI STUDI DI SETTORE
Mercoledì 17 Agosto 2011 07:34
Trascorso appena un mese dall'approvazione della manovra correttiva legiferante in materia di studi di settore, la manovra di Ferragosto reinterviene sull'argomento prevedendo l'impossibilità di un accertamento induttivo basate su presunzioni semplici previste dall'art. 39 comma 1d del D.P.R. 600/1973 ed art. 54 comma 2 del D.P.R. da parte dell'Amministrazione Finanziaria solo nel caso in cui i contribuenti risultino congrui e coerenti sia nell'anno oggetto del controllo che nel periodo d'imposta precedente.
L'art. 23 della manovra correttiva (L.111/2011) aveva infatti modificato il comma 4-bis dell'art 10 L. 146/98 dove si prevedeva che l'Amministrazione Finanziaria doveva evidenziare obbligatoriamente le ragioni che avevano fatto scattare un accertamento induttivo basato su presunzioni semplici, eseguito su un contribuente risultante congruo e coerente ai fini degli studi di settore per l'anno d'imposta "incriminato" rendendo più complicata la possibilità di eseguire accertamenti su tali soggetti in quanto l'Amministrazione doveva indicare le motivazione che l'avevano spinta a supporre che quanto dichiarato negli studi di settore non evidenziava la situazione economica reale dell'azienda.
La manovra correttiva quindi con l'art. 23 modificava il comma 4 bis dell'art. 10 della legge 146/1998 rendendo possibile tali accertamenti anche per i soggetti risultanti congrui e coerenti agli studi di settore per l'anno d'imposta dichiarato qualora l'amministrazione Finanziaria supponesse l'esistenza di ricavi non dichiarati pari ad un importo non inferiore al 40% di quanto dichiarato fino ad un massimo di € 50.000,00.
La manovra di ferragosto, con l’art. 2, comma 35 aggiunge un ulteriore condizione affinchè si possa essere esclusi da un controllo induttivo semplice. Per essere esclusi dagli accertamenti induttivi semplici (quelli puri sono sempre possibili) è necessario che il contribuente risulti congruo e coerente alle risultanze degli studi di settore (anche per adeguamento) anche nel periodo d'imposta precedente all'accertamento, togliendo un'ulteriore limite all'accertamento del Fisco nei confronti dei piccoli contribuenti che per evitare accertamenti semplici devono essere "sempre" congrui e coerenti ai fini rilevanti degli studi di settore.
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