Adeguamento agli Studi di Settore premiante con strategia a doppio effetto

La norma introduce dei benefici particolarmente interessanti per i contribuenti che dal periodo di imposta 2011 (quindi già dalle prossime dichiarazioni) risulteranno congrui e coerenti.

Adeguamento agli Studi di Settore premiante con strategia a doppio effetto nell'applicazione degli studi.

Maggiori benefici per chi si adeguerà agli studi di settore e compilerà correttamente il modello dei dati contabili ed extracontabili.

Emerge dalle nuove norme contenute nell'articolo 10 del Dl 201/2011 (non interessate dal maxiemendamento alla Camera) che sembrano preannunciare una strategia a doppio effetto nell'applicazione degli studi di settore.

Questi ultimi assumono, certamente, una rinnovata centralità nel contrasto all'evasione, dopo che negli ultimi anni la giurisprudenza della Suprema corte ha censurato il comportamento dell'amministrazione che riteneva di poter applicare – in modo del tutto asettico nei confronti dei contribuenti – i risultati degli studi stessi.

Per valutare in concreto gli effettivi vantaggi del futuro adeguamento, sarà necessario, però, attendere i chiarimenti dell'amministrazione per comprendere quali errori commessi dal contribuente nel modello dei dati contabili ed extracontabili saranno tollerati, perché un'applicazione rigida della richiesta di correttezza nella compilazione potrebbe di fatto vanificare l'intera norma.

Congruo e coerente.

La norma introduce dei benefici particolarmente interessanti per i contribuenti che dal periodo di imposta 2011 (quindi già dalle prossime dichiarazioni) risulteranno congrui e coerenti.

Si tratta in particolare:

- dell'impossibilità di eseguire le rettifiche analitico induttive (articolo 39, c.1 l. d), del Dpr 600/73);

- della necessità di un maggiore disallineamento (1/3 invece di 1/5) tra dichiarato e calcolato dall'ufficio in ipotesi di accertamento sintetico;

- della riduzione di un anno della decadenza dell'azione di accertamento (31 dicembre del terzo anno successivo a quello di presentazione della dichiarazione rispetto all'ordinario quarto anno successivo).
I rischi.

Per fruire dei benefici, il contribuente deve aver regolarmente assolto agli obblighi di comunicazione dei dati rilevanti ai fini degli studi. A tal proposito, però, è molto difficile, sia per la complessità delle richieste, sia per la scarsità di istruzioni, poter riportare correttamente questi dati: sarebbe auspicabile quindi che la perdita dei benefici scatti solo in presenza di infedeltà che in modo evidente influenzano i valori di coerenza e congruità e non in tutti gli altri casi in cui gli errori sono ininfluenti a tal fine. In altre parole, la norma non chiarisce quale sia l'esatta definizione di infedele compilazione del modello.

 
L'incognita maggiore, quindi, è che ogni inesattezza (per esempio, metri quadrati del luogo di attività o altri dati spesso irrilevanti ai fini della congruità e coerenza) possa portare a negare vantaggi in questione. Perciò, appare opportuno che l'Agenzia chiarisca questo aspetto che potrebbe compromettere l'intero impianto normativo.

Chi non è congruo e coerente.

Chi non è congruo ma risulta coerente e non si adegua saranno svolti controlli, selezionati anche sulla base delle informazioni che perverranno dagli intermediari finanziari.

In concreto verranno previsti piani di verifiche, articolate su tutto il territorio nazionale e basati su specifiche analisi di evasione, tenendo conto anche delle informazioni relative alle operazioni finanziarie presenti nell'apposita sezione dell'Anagrafe tributaria.

Se invece il contribuente non sarà né congruo né coerente verranno svolte prioritariamente nei suoi confronti indagini finanziarie.

Se il contribuente non congruo e/o non coerente dovesse decidere di adeguarsi spontaneamente, potrà usufruire dei vantaggi da adeguamento e non rischierà di rientrare nelle predette attività di controllo.
Infine, nonostante l'evidente volontà di conferire agli studi di settore un ruolo centrale nel contrasto all'evasione, l'eventuale maggior valore di non congruità emergente dall'applicazione dello studio verrà adoperato come una fonte di innesco di controlli e delle indagini finanziarie.
Non verrà più utilizzato come un dato di reddito da contestare automaticamente in un avviso di accertamento al contribuente, com’era finora (comportamento censurato dalla giurisprudenza che riteneva la non congruità una presunzione semplice)


Il quadro aggiornato
L'applicazione delle norme sugli studi di settore contenute nelle manovre 2011
01 - I BONUS                                                                                                                                         .
Con riferimento all'anno di imposta 2011, quali benefici spettano al contribuente congruo e coerente che dichiara ricavi o compensi pari o superiori a quelli risultanti dall'applicazione degli studi di settore?
Al contribuente congruo e coerente agli studi (anche per effetto di adeguamento) sono riconosciuti:

- la preclusione da accertamento analitico - induttivo,

- la riduzione a quattro anni dei termini di prescrizione per l'accertamento

- innalzamento a 1/3 dello scostamento per l'accertamento sintetico

02 - LA DECADENZA                                                                                                                            . 
Cosa accade se, a seguito di accertamento, l'ufficio riscontra che il contribuente non ha dichiarato fedelmente i dati relativi al modello studi di settore?
Il contribuente decade automaticamente dai benefici previsti in quanto spettano a condizione che il contribuente abbia regolarmente assolto gli obblighi di comunicazione dei dati rilevanti
03 - I CONTROLLI                                                                                                                                  . 
Quali conseguenze sono previste nel caso in cui il contribuente risulti non congruo agli studi di settore e decida di non adeguarsi?
Nei confronti dei contribuenti non congrui vengono previsti specifici piani di controllo, articolati su tutto il territorio nazionale e basati su specifiche analisi di evasione, tenendo conto anche delle informazioni relative alle operazioni finanziarie presenti nell'apposita sezione dell'Anagrafe tributaria
04 - LE INDAGINI FINANZIARIE                                                                                                        . 
Cosa accade se il contribuente, oltre ad essere non congruo, risulta essere anche non coerente?
Nei confronti dei soggetti che risultano essere non congrui e non coerenti saranno svolti in via prioritaria controlli, con l'utilizzo dei poteri riconosciuti all'amministrazione finanziaria per le indagini finanziarie
05 - LE SANZIONI                                                                                                                                   
Quali sanzioni sono previste se il contribuente omette di presentare la comunicazione dei dati rilevanti e poi il reddito accertato supera del 10% quello dichiarato?
L'omessa comunicazione dei dati rilevanti e l'infedeltà della dichiarazione portano alla sanzione di 2.065 euro e a un aumento del 50% delle relative penalità

28/12/2011 18:18
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