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La presunzione nel caso di accertamento relativo agli utili extra-contabili della società , nei riguardi del singolo socio, può essere superata se il contribuente dimostra assoluta estraneità alla gestione societaria. Ecco…
A chi spetta l’onere della prova per quanto riguarda la distribuzione degli utili extracontabili ai soci di società a ristretta base azionaria? Il parere della Cassazione La Corte di Cassazione,…
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