News
Elements contrasting with the reconstruction by the Revenue require a proper motivation
- 13/02/2018
The Court of Cassation, in Judgment no. 2935 of 7th February 2018, has examined the appeal against a ruling upholding a sanction imposed by the Agenzia delle Entrate, according to which some taxpayers had not declared capital gains on the transfer of a business.
The involved taxpayers had observed that, at the time the transfer of the business would have taken place, the transferor had ceased its activity and the transferee was not set up yet. Moreover, the transferor was a party to a lease and he was not replaced in that lease by the transferor.
The Court of Cassation has then sustained the appeal, given that the impugned ruling did not even mention those elements, highlighted by the taxpayers, which were potentially suitable to challenge the results of the assessment carried out by the Agenzia delle Entrate.
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