The tax laws provide tax assessments also on c / c of family
At any time, the Inland Revenue can get from any bank information on the movements that relate to any bank account or other financial relationship.
Aware of this, the people in the mood to hide something the watchful eye of the Treasury is back with great frequency to current accounts to the spouse, children or a friend of absolute trust, making passing on them the amounts that you want to keep concealed.
As is obvious, it is a trick from the very short legs: from time immemorial the Financial Administration monitors not only ic / c of taxpayers subject to control but also those related to the subjects closely related to them, and the DPR 600/1973 allows under certain conditions of use movements unjustified found on the accounts of family members to ascertain the taxable income of the controlled taxpayer.
The issue has resurfaced recently, with ruling no. 17387/2010della Supreme Court has confirmed that a well-established line of interpretation over time. The case starring a Srl in Verona, who had a fine view appioppare overflowing founded largely on the findings of the current accounts of family members of socio-administrator, theoretically free of sources of income.
The applicant considered, in fact, that it was not correct and not motivated to adopt such movements as the basis for the corrections without any specific reason: the Inland Revenue, according to the taxpayer, should at least show that such withdrawals and deposits were related to illegal activities of Ltd.
The Supreme Court, however, rejected such an approach: Article 32 of Presidential Decree 600, in fact, does not require any particular motivation. Therefore, as soon as they emerge out of these c / c movements that the holders are not able to justify (in fact falls on them the burden of proof), all controls is protected by law.
26/08/2010
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Translated via software
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Source:
Italian version of ReteArchitetti.it