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ACCERTAMENTI FISCALI: LA MANCATA RISPOSTA ALL'INVITO DEL FISCO PRECLUDE L'UTILIZZABILITà DEI DOCUMENTI NON PRODOTTI


In tema di accertamento fiscale, l?"invito dell?"Amministrazione finanziaria a fornire dati e notizie, assolve alla funzione di assicurare – in ossequio ai canoni di lealtà, correttezza e collaborazione operanti in materia tributaria – un dialogo preventivo tra fisco e contribuente per definire le rispettive posizioni, mirando altresì ad evitare l?"instaurazione del contenzioso giudiziario, per cui la mancata risposta è espressamente sanzionata con la preclusione (in sede amministrativa e processuale) dell?"allegazione di dati e della esibizione di documenti non forniti in fase procedimentale. Tale inutilizzabilità, che consegue automaticamente all?"inottemperanza all?"invito, non è soggetta alla eccezione di parte e può essere rilevata d?"ufficio in ogni stato e grado di giudizio: essa non opera soltanto quando il contribuente, beneficiando della deroga prevista dal quinto comma del citato art. 32, depositi unitamente all?"atto introduttivo del giudizio di primo grado le notizie, i dati, i documenti, i libri e i registri non trasmessi e contestualmente dichiari di non aver potuto adempiere alle richieste dell?"Ufficio per causa a lui non imputabile. Il principio è stato espresso dalla Corte di Cassazione, Sez. 5 Civile, nella  Sentenza n. 29434 del 14 novembre 2024. Fonte: https://www.cortedicassazione.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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