Tributario – Momento Legislativo

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Categoria: Tributario

Accertamento tributario – Potere di autotutela tributaria – Autotutela sostitutiva in malam partem – Accertamento integrativo – Legittimo affidamento del contribuente – Corte Cass. Sez, Tributaria, sentenza n. 30051 del 22.10.2024, depositata in data 21 novembre 2024

Locazione – Regime della cedolare secca – Contratto di locazione ad uso abitativo nell’esercizio della sua attività professionale – Esclusione ex art. 3, c. 6 d.lgs. n. 23/2011 – Corte Cass. Sez, Tributaria, sentenza n. 12395 del 12.4.2024, depositata in data 7 maggio 2024

Rimborso IVA – Lavori ristrutturazione o manutenzione immobili non di proprietà – Diritto personale di godimento – Corte Cass. Sezioni Unite civili, sentenza n. 13162 del 26 marzo 2024, depositata in data 14 maggio 2024

Crediti d’imposta – “crediti inesistenti” – “crediti non spettanti” – Accertamento tributario – Termini di decadenza – Trattamento sanzionatorio- Cass. SS UU civ, sent. n. 34452, del 11.12.2023