(by Giovanni D'Agata) With judgments nos. 3227/18, 3228/18 and 3229/18 of 15 November 2018, the CTP of Lecce - Section 1 - (President Cordella Antonio - Rapporteur De Lecce Francesco - Judge Vigorita Celeste) accepted the appeals presented by a company operating in the trade of oil as well as by the two partners, all represented and defended by Avv. Maurizio Villani, against the notices of assessment issued by the Revenue Agency.
In particular, Giovanni D'Agata, president of the "Rights Desk" considers it useful to bring to the attention of taxpayers that, with the assessment notice issued to the company, the Office proceeded to adjust the business income pursuant to art . 54 Presidential Decree no. 633/1972 and pursuant to art. 41 bis Presidential Decree no. 600/1973; consequently, the notices of assessment to the shareholders were issued by the Office on the basis of the presumed distribution of profits. Against the aforementioned investigations, both the company and the shareholders promptly lodged an appeal with the CTP of Lecce, raising a series of exceptions both of law and of substance.
Among the various legal exceptions raised by the company, the taxpayer also contested the nullity of the assessment notice as it was not signed by a qualified official of the Office, as required by art. 42 of Presidential Decree no. 600/73, highlighting in court how the proxy filed by the Revenue Agency was not the one referred to in the contested assessment notice. Well, the tax judges, after underlining how the de quo deed was signed by a person belonging to the third functional area, managerial career of the Office, with delegation from the provincial director, accepted the defense theses of Avv. Maurizio Villani highlighting how < >.
Once the appeal of the company has been accepted, the CTP of Lecce, having been issued the notices of assessment of the shareholders for higher participation income resulting from the settled taxes deriving from the higher income ascertained by the company, having acknowledged the favorable decision issued against the companies, have consequently also accepted the appeals of the shareholders.