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CINQUE PER MILLE: VS IL NO ALL'ISCRIZIONE è IL GIUDICE ORDINARIO A DECIDERE


È la pronuncia delle Sezioni unite in presenza di una provvidenza, riconosciuta dalla legge a determinati enti, consistente in materia non assimilabile a quella delle agevolazioni fiscali. Già da tempo, la Corte costituzionale aveva chiarito che le quote Irpef del cinque per mille non hanno natura tributaria, ma sono - a tutti gli effetti - erogazioni liberali riconducibili alla volontà dei contribuenti, che lo Stato si limita a distribuire ai beneficiari secondo le scelte espresse dai contribuenti stessi. Le sezioni unite della Corte di cassazione, con sentenza n. 24964, del 23 ottobre 2017, hanno, pertanto, escluso la sussistenza della giurisdizione tributaria in materia di cinque per mille, per la natura (appunto, non tributaria) della quota Irpef da ripartire quale beneficio economico alle Onlus. Fonte: http://www.fiscooggi.it/giurisprudenza/articolo/cinque-vs-no-all-iscrizionee-giudice-ordinario-decidere
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38068 Rovereto (TN)
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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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