Feed Rss TAX LAW FIRM DEOTTO FERRARI & ASSOCIATI TAX DEFENSE STRATEGIES STUDY CENTER Home Associates Locations Contacts Video On discontinued companies Deotto Burden of proof The new shell companies at the Tax Laboratory Two minutes on ... The financial investigation All videos >> Guidelines Guideline No. 7 The improper use by the offices of the rules on the definition of sanctions in the presence of a single penalty due to the principle of legal cumulation. Summary The institutes for the definition of sanctions pursuant to articles 16 and 17 of Legislative Decree no. 472/1997 and of acquiescence pursuant to article 15 of Legislative Decree 218/1997 provide that the definition of one-third of the penalty must be made by comparing the legal minimums of the “most serious violations relating to each tax”. In the presence of a single sanction for several tax periods, due to the legal cumulation referred to in Article 12 of Legislative Decree 472/1997, the comparison is nevertheless made between the single sanction and the most serious minimums of each tax added by each year. Instead, the principle of [...] Guideline No.1 The supplementary declaration in favor of the taxpayer Summary With the Law Decree n. 193 of 22 October 2016, significant changes were made to the discipline of supplementary declarations, in particular those in favor of the taxpayer. It has been expressly established that the supplementary declaration in favor of the taxpayer can be retracted within the terms of forfeiture of the assessment action. The decree also provided that the credit that emerges from an additional declaration is in principle compensable. Furthermore, during the conversion of the decree, some limitations initially provided for (by the same decree) for [...] Guideline # 2 The legitimate tax savings Maximum: legitimate tax savings are realized when the taxpayer uses the tools made available by the legal system that allow him a lower tax burden. Some first steps towards the recognition of these principles were also taken by the Revenue Agency, first in circular letter no. 26 / E of 2016 on the facilitated assignment of assets, therefore with resolutions no. 93 / E and n. 101 / E of 2016. In essence, the Agency also recognizes that if the taxpayer, through legitimate operations, is in a position to enjoy a tax advantage provided for by law, [...] All guidelines >> Upcoming Events No upcoming events All events >> News The case of inventories and the impossible simplification April 27, 2017 The cash regime expands inherence April 19, 2017 Disputes closed only after the scrapping of folders April 15, 2017 Bank investigations alone do not make the assessment 08 April 2017 In sales, the limit is given by the legitimate tax savings 07 April 2017 The tax decree affects only the levies of entrepreneurs 08 March 2017 Legal certainty and '' abuses '' on referrals 08 March 2017 Unfaithful statements, calculation of penalties only on credit used improperly 08 March 2017 Sanctions with penalizing cumulation February 27, 2017 THE ABUSE OF THE LAW SHOULD NOT BE CONFUSED WITH THE EVASION NOR WITH THE LEGITIMATE TAX SAVING December 17, 2013 All news >> Tax law firm Associates Partner Study center Who we are Components Guidelines Video Books and monographs News Events Deotto & Partner Associates Locations Contacts Contatti Sede di Parma (Principale) Via Paradigna, 61/A (dietro Armeno Caffè) 43122 Parma (PR) Tel. +39 0521.27.00.45 Sede di Monfalcone Via Aquileia, 1 34074 Monfalcone (GO) Tel. +39 0481.72.21.63 © 2017 Deotto & Partner, Privacy | Website by Clicom