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Circulars n.1 / 2009 - Tax Union in the choices of the company: the Supreme Court opens a new season

Tax Syndicate in the choices of the company:

the Supreme Court opens a new season

The recent rulings of the Court of Cassation on the subject of tax avoidance have caused great uproar among the operators, because it seems that they open new and practically infinite horizons to the income recovery activities by the Financial Administration, completely unimaginable until today.

Basically, albeit with a difficult distinction (see in this regard the last sentence of the tax section of 21.01.09 n.1465), the Supreme Court affirmed the power of the Financial Administration to review the choices of the company (where for valid economic reasons), also with reference to taxes other than IRES and to cases in point other than those specifically provided for by Article 37Bis of Presidential Decree 600/73.

Topics index

  1. The Drawing of the Cassation
  2. The effects
  3. The transitory phase
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Circulars 2009

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