Il contribuente, che dopo aver scomputato le ritenute subite ad opera del sostituto, non riesca, per le più svariate ragioni, ad ottenere da quest’ultimo l’apposita certificazione, non perde il diritto allo scomputo, sempre che dimostri, senza limitazioni nell’oggetto della prova, che la ritenuta è stata effettuata.
A queste conclusioni è giunta la settima sezione della Commissione tributaria provinciale di Treviso , with a ruling filed on September 22, 2010 No 105, which upheld the appeal against the taxpayer's payment of the folder originated as a result of formal control art. 36-ter of the DPR 600/73.
E 'frequently lack the taxpayer, albeit subject to certain deductions, then fails to obtain from withholding its certification. The Finance Ministry was initially inclined to deny the right to deduction of tax withheld in the absence of certification of the substitute (n.1034 Ministerial Resolution of 31 October 1977), subsequently, by Resolution n. 68 of 2009, the Inland Revenue decided to "grant" the right to deduction provided that the taxpayer is able to jointly produce invoices and bank records showing that the amount was collected, net of tax, all accompanied by a declaration in lieu of affidavit.
In the case examined by the courts of Treviso, the implementation of the retention has been demonstrated by the presentation of statements made by the withholding agents, where it was certified that the amounts had been paid net of withholding.
In its rebuttal, the Office based its argument on the failure to produce documents "required" by Resolution 68 of 2009, consists, as mentioned above, invoices, the bank documents and the declaration in lieu thereof.
Judges rightly recalled that the replaced / taxpayer can not be responsible for the work of replacement / customer, since, unlike the financial offices, he has no coercive powers against him.
Revenue Agency, to ascertain the veracity of the allegations of the taxpayer, would require data and information to the withholding agent, given the fact that it also provided an effective computerized equipment to check "whether the failure of the certification corresponds to a negligence or an actual non-payment. "
A queste conclusioni è giunta la settima sezione della Commissione tributaria provinciale di Treviso , with a ruling filed on September 22, 2010 No 105, which upheld the appeal against the taxpayer's payment of the folder originated as a result of formal control art. 36-ter of the DPR 600/73.
E 'frequently lack the taxpayer, albeit subject to certain deductions, then fails to obtain from withholding its certification. The Finance Ministry was initially inclined to deny the right to deduction of tax withheld in the absence of certification of the substitute (n.1034 Ministerial Resolution of 31 October 1977), subsequently, by Resolution n. 68 of 2009, the Inland Revenue decided to "grant" the right to deduction provided that the taxpayer is able to jointly produce invoices and bank records showing that the amount was collected, net of tax, all accompanied by a declaration in lieu of affidavit.
In the case examined by the courts of Treviso, the implementation of the retention has been demonstrated by the presentation of statements made by the withholding agents, where it was certified that the amounts had been paid net of withholding.
In its rebuttal, the Office based its argument on the failure to produce documents "required" by Resolution 68 of 2009, consists, as mentioned above, invoices, the bank documents and the declaration in lieu thereof.
Judges rightly recalled that the replaced / taxpayer can not be responsible for the work of replacement / customer, since, unlike the financial offices, he has no coercive powers against him.
Revenue Agency, to ascertain the veracity of the allegations of the taxpayer, would require data and information to the withholding agent, given the fact that it also provided an effective computerized equipment to check "whether the failure of the certification corresponds to a negligence or an actual non-payment. "
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