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Diritto Tributario

Elusione, interposizione fittizia e giudizio della Corte di Cassazione

Giovedì 24 Luglio 2014 06:23

Con l'ordinanza n. 13089/2012 la Suprema Corte torna sul tema spinoso delle operazioni concatenate realizzate con modalità tali da comportare un’illegittima riduzione del carico di imposta.

Il caso esaminato dalla Corte è quello di un soggetto che ha stipulato un contratto preliminare di...

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Il regime IVA delle prestazioni di formazione e aggiornamento del personale - parte seconda

Giovedì 24 Luglio 2014 06:23

 

Abstract.

Dopo una panoramica sulle problematiche operative nel passaggio dal vecchio regime IVA delle prestazioni di formazione ed addestramento del personale a quello nuovo, si analizzano le prassi ministeriali ed il Regolamento 282/2011. Con esempi.



SOMMARIO.La Circolare Ministeriale...

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Nessuno spazio al condono IVA

Giovedì 24 Luglio 2014 06:23

Con la sentenza n. 8110/2012 la Corte di Cassazione ha deciso una questione particolarmente delicata sia per il rapporto tra normativa interna e comunitaria, sia per gli istituti tributari coinvolti.

La vicenda trae origine da un diniego di condono per ritardati ed omessi versamenti IVA per...

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Il regime IVA delle prestazioni di formazione e aggiornamento del personale - parte prima

Giovedì 24 Luglio 2014 06:23

Abstract.

La parte I dell’articolo esamina la disciplina IVA delle prestazioni di formazione ed addestramento del personale vigente fino al 31.12.2009 e quella operante dall’1.01.2010, evidenziando le criticità applicative. Con esempi.

 SOMMARIO.Normativa vigente fino al...

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Opposizione alle ipoteche di Equitalia: termini perentori

Giovedì 24 Luglio 2014 06:23

L’iscrizione ipotecaria è uno degli atti di tutela delle pretese erariali più odiosi, soprattutto perché spesso si tratta di un’azione compiuta da Equitalia di nascosto e della quale il contribuente viene a conoscenza soltanto molto tempo dopo, quando, ad esempio, intende vendere...

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Notifiche a famigliari non conviventi: si, ma...

Giovedì 24 Luglio 2014 06:23

Con la recente sentenza n. 4679/2012 la Suprema Corte di Cassazione torna sull’annosa questione dei soggetti legittimati a ricevere gli atti tributari in luogo del legittimo destinatario, confermando una linea invero già consolidata.

Il caso affrontato era quello di una persona cui erano...

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