a cura del Rag. Cesare Gennari
Il caso:
In data 17/12/2010 ad un contribuente viene notificato un avviso di accertamento, ai sensi dell'art. 41bis del DPR n° 600/73 (omessa dichiarazione di maggiori redditi) pertaining to tax year 2005. The Inland Revenue denies the taxpayer for non-declaration of income of property, arising from the perception of rents for commercial use, for a real estate property. The Office, not taking into consideration the system of joint ownership of the property between the taxpayer and spouse, gives the entire annual fee to the recipient of the investigation (presumably because the archives of the Office of the Register is to be 'single marked accommodation in commercial lease).
The taxpayer has filed for annulment in self-defense on 23/12/2010 to annul part because, although the higher income should not be declared on the Consolidated year found those who had prepared the tax return had entered some data incorrectly.
On 14/02/2011 , the Inland Revenue of Brindisi has ordered the cancellation of the notice in question total.
Precepts in support of the taxpayer:
a) Laws and regulations:
Article 26 paragraph 1 of Legislative Decree no. December 22, 1986 No. 917: " incomes contribute land, regardless of the perception, in form the total income of those who own the property outright, lease, usufruct or other real right .... ".
Article 26 paragraph 2 of D. lgs. December 22, 1986 No. 917: " nei casi di con titolarità della proprietà o altro diritto reale sull’immobile o di coesistenza di più diritti reali su di esso, il reddito fondiario concorre a formare il reddito complessivo di ciascun soggetto per la parte costituente il suo diritto"
Article 4, paragraph 1 of Decree 330/94, which precedes the killing of the annual rent tax for the income tax rate of 15% (100-15 = 85%)
b) Decisions:
Judgement No. 19217 of September 6, 2006 the Supreme Court of Cassation, which is summed up in the following: " in the cases with ownership of property or other real rights on the property or where there is more rights real about it, the land would be included income total income of each party for the constituent parts of his right. "
In data 17/12/2010 ad un contribuente viene notificato un avviso di accertamento, ai sensi dell'art. 41bis del DPR n° 600/73 (omessa dichiarazione di maggiori redditi) pertaining to tax year 2005. The Inland Revenue denies the taxpayer for non-declaration of income of property, arising from the perception of rents for commercial use, for a real estate property. The Office, not taking into consideration the system of joint ownership of the property between the taxpayer and spouse, gives the entire annual fee to the recipient of the investigation (presumably because the archives of the Office of the Register is to be 'single marked accommodation in commercial lease).
The taxpayer has filed for annulment in self-defense on 23/12/2010 to annul part because, although the higher income should not be declared on the Consolidated year found those who had prepared the tax return had entered some data incorrectly.
On 14/02/2011 , the Inland Revenue of Brindisi has ordered the cancellation of the notice in question total.
Precepts in support of the taxpayer:
a) Laws and regulations:
Article 26 paragraph 1 of Legislative Decree no. December 22, 1986 No. 917: " incomes contribute land, regardless of the perception, in form the total income of those who own the property outright, lease, usufruct or other real right .... ".
Article 26 paragraph 2 of D. lgs. December 22, 1986 No. 917: " nei casi di con titolarità della proprietà o altro diritto reale sull’immobile o di coesistenza di più diritti reali su di esso, il reddito fondiario concorre a formare il reddito complessivo di ciascun soggetto per la parte costituente il suo diritto"
Article 4, paragraph 1 of Decree 330/94, which precedes the killing of the annual rent tax for the income tax rate of 15% (100-15 = 85%)
b) Decisions:
Judgement No. 19217 of September 6, 2006 the Supreme Court of Cassation, which is summed up in the following: " in the cases with ownership of property or other real rights on the property or where there is more rights real about it, the land would be included income total income of each party for the constituent parts of his right. "
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