Tag Archives: «Controllo formale»

201603.14

Accertamento: il contraddittorio raddoppia nel controllo formale della dichiarazione (nota a Cass., 4591/2016)

in Diritto e Giustizia Tags: Accertamento tributario, Cassazione, Contraddittorio endoprocedimentale, Controllo formale, Corte di Cassazione, Giusto procedimento

In base all’art. 36 ter, d.p.r. 29 settembre 1973, n. 600, il procedimento attraverso il quale l’Amministrazione finanziaria effettua il controllo formale delle dichiarazioni è caratterizzato da due momenti di contraddittorio con il contribuente, vale a dire la richiesta di chiarimenti e la comunicazione dell’esito dell’istruttoria. (Cass., sez. trib., 9 marzo 2016, n. 4591) La lettura…

201603.09

Cass., sez. trib., 9 marzo 2016, n. 4591 (testo)

in Corte di Cassazione Tags: Accertamento tributario, Cassazione, Contraddittorio endoprocedimentale, Controllo formale, Corte di Cassazione, Giusto procedimento

REPUBBLICA ITALIANA IN NOME DEL POPOLO ITALIANO LA CORTE SUPREMA DI CASSAZIONE SEZIONE TRIBUTARIA Composta dagli Ill.mi Sigg.ri Magistrati: Dott. BIELLI Stefano – Presidente – Dott. CIRILLO Ettore – Consigliere – Dott. OLIVIERI Stefano – Consigliere – Dott. SCODITTI Enrico – Consigliere – Dott. MARULLI Marco – rel. Consigliere – ha pronunciato la seguente: sentenza…

🤖#SAVETHEDATE 1.6.2023: #INTELLIGENZA ARTIFICIALE E #TRANSIZIONE DIGITALE: L'OBBLIGATA EVOLUZIONE DEL RUOLO DEL… https://t.co/U64zwvCJtW
RT @profgviesti: Il Servizio Bilancio del Senato documenta come l’autonomia regionale differenziata sia una secessione dei ricchi L’abnorm…
#Processo tributario telematico: ammessi i files #EML ed eliminate le #firme digitali per gli allegati 👉 Il mio art… https://t.co/ivdTUiUFb1
La #riforma del #fisco riscrive lo Statuto del #contribuente 👉 Il mio articolo per #IpsoaQuotidiano di @Ipsoa:… https://t.co/HjZsMeaUph
Rinviate le #elezioni del Consiglio di Presidenza della #Giustizia Tributaria 👉 Il mio articolo per… https://t.co/raro3i1tQm

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