Corte di Cassazione, sez. Tributaria, sentenza 9 maggio 2013 – 26 febbraio 2014, n. 4604 Presidente Cappabianca – Relatore Greco Svolgimento del processo La spa F. prepone ricorso per cassazione, sulla base di tre motivi, illustrati con successiva memoria, nei confronti della sentenza della Commissione tributaria regionale delle Marche che, accogliendo l’appello dell’Agenzia delle entrate,…
Sull’Amministrazione finanziaria incombe l’onere di motivare l’atto impositivo dando atto delle ragioni che giustificherebbero il carattere anomalo della sequenza contrattuale contestata, mentre al contribuente spetterebbe dimostrare l’esistenza di un contenuto economico dell’operazione diverso dal mero risparmio fiscale. (Cass., sez. trib., 26 febbraio 2014, n. 4604) La lettura dell’intero articolo è riservata agli abbonati di “Diritto…
In sede di controllo preventivo, il Conseil Constitutionnel ha ritenuto contrarie alla Costituzione francese le modifiche introdotte alla definizione di abuso di diritto ex art. L64 del Livre des procédures fiscales (cfr. §§ 112 – 119 della decisione). In base alla disciplina censurata (art. 100 Loi de Finances 2014), l’abuso del diritto consisterebbe non più…
Décision n° 2013-685 DC du 29 décembre 2013 Le Conseil constitutionnel a été saisi, dans les conditions prévues à l’article 61, deuxième alinéa, de la Constitution, de la loi de finances pour 2014, le 19 décembre 2013, par MM. Christian JACOB, Damien ABAD, Élie ABOUD, Bernard ACCOYER, Yves ALBARELLO, Mme Nicole AMELINE, MM. Julien AUBERT,…
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