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Accertamento bancario con delega di firma - Ratio Quotidiano Podcast di giovedì 9 aprile 2026

·10 min·1 clip

Article 32 of DPR 600/1973 creates a legal presumption that bank deposits are imputable to the contributor unless they prove otherwise.

The episode begins with a summary of news from the Ratio Quotidiano newsletter for Thursday, April 9, 2026. It starts in the direct posts area, covering ISA multi-activity rules that exclude secondary activities exceeding 30% of revenues from ISA, impacting CPB access. Next, it addresses the fiscal regime of maintenance expenses on third-party goods, referencing a Supreme Court ordinance from March 31 of the previous year that clarifies instrumentality and the inapplicability of a 5% limit. The episode moves to VAT treatment of laundry services in RSAs, where social cooperatives' laundry services are deemed subject to VAT. It then introduces contributions on bank assertion with delegated signing and statutory guarantees. A detailed case study follows, involving a financial investigation under Article 32 of DPR 600/1973, where a contributor with delegated authority on family accounts was assessed for over 800,000 euros in unexplained deposits despite declaring a loss. The Supreme Court's ruling is explained, highlighting the legal presumption that bank deposits are imputable to the contributor unless proven otherwise, with an inversion of the burden of proof. The court accepted presumptive evidence based on subject quality and movement frequency to attribute accounts to the contributor. The principle of substance over form is discussed, emphasizing case-by-case analysis. The episode concludes with a news segment on Transition 5.0 tax credits, noting different deadlines for productive goods versus energy self-production goods and the role of GSE communication. The host thanks listeners and previews the next episode.

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