The contradictory will be mandatory for the redditometro

Will start from March, the so-called income-ie the new form of assessment based on a specific software that will verify the congruence between the income declared by the taxpayer and the expenses incurred by him.

One of the peculiarities of this new form of assessment called "synthetic" is that the legislation provides for the obligation of all parties, in other words it is mandatory initiate adversarial proceedings before the act of correction, unlike the previous discipline which included the option of the taxpayer's justify the discrepancy between declared income and expenses.

The legislation, in particular, provides that before the commencement of the adversarial office, in the event of data inconsistency, invite the taxpayer to provide relevant data and information for the purpose of (so-called participation of the taxpayer). If the new information provided by the taxpayer are not deemed sufficient, the office before starting the check will be issued the invitation to be heard by a tax settlement (contradictory).

The amendment to the discipline seems to have also changed the principle on which the norm. Before the amendments introduced by the economic fact, in 2010 the Supreme Court had ruled that the finding was based on a legal presumption in relative terms with the burden of proof on the taxpayer. The same approach would seem confirmed even after the changes, because the obligation of all parties, during which the taxpayer must provide evidence to the contrary inconsistency between declared income and expenses. However, the obligation of the taxpayer's participation leads one to think that the investigation summary is actually based on a rebuttable presumption, due to the fact that you are no longer in the presence of a known fact established by law to identify presumed fact.




Translated via software



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