{"id":1437,"date":"2014-07-26T15:30:24","date_gmt":"2014-07-26T15:30:24","guid":{"rendered":"https:\/\/novastudia.com\/a-small-educational-handbook-on-privacy-published-by-mondadori-focus-junior-2-3-2-3-2-3-2-3-2-3-2-2-2\/"},"modified":"2023-08-23T14:39:17","modified_gmt":"2023-08-23T14:39:17","slug":"a-small-educational-handbook-on-privacy-published-by-mondadori-focus-junior-2-3-2-3-2-3-2-3-2-3-2-2-2","status":"publish","type":"post","link":"https:\/\/novastudia.com\/it\/a-small-educational-handbook-on-privacy-published-by-mondadori-focus-junior-2-3-2-3-2-3-2-3-2-3-2-2-2\/","title":{"rendered":"Esterovestizione ed evasione fiscale"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;2&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; uncode_shortcode_id=&#8221;150689&#8243;][vc_column][vc_column_text uncode_shortcode_id=&#8221;301518&#8243;]<\/p>\n<p class=\"bodytext\">Evade il Fisco la societ\u00e0\u00a0 all&#8217;estero senza dipendenti (Corte d&#8217;Appello di Milano, Sez. II Penale, sentenza 20 giugno 2014, n. 3534)<\/p>\n<p class=\"bodytext\">La Corte d&#8217;Appello di Milano torna ad occuparsi di &#8220;esterovestizione&#8221;, ossia della fittizia localizzazione all&#8217;estero della residenza fiscale di una una societ\u00e0\u00a0 che, al contrario, continua di fatto la sua attivit\u00e0\u00a0 e persegue il suo oggetto sociale in Italia, con lo scopo principale di sottoporre gli utili ad una minore tassazione.<\/p>\n<p class=\"bodytext\">Con la sentenza qui in commento, la Corte d&#8217;Appello di Milano ha dato concreta applicazione all&#8217;art. 73, III co., DPR 917\/1986 (T.U.I.R.), secondo il quale sono da considerarsi fiscalmente in Italia le societ\u00e0 e gli enti che, per la maggior parte del periodo d&#8217;imposta, hanno avuto la sede legale (ossia il luogo indicato dalla societ\u00e0\u00a0 nell&#8217;atto costitutivo) ovvero la sede amministrativa (inteso come il luogo ove si forma e da cui promana la volont\u00e0\u00a0 dell&#8217;organo amministrativo) ovvero l&#8217;oggetto principale (cio\u00e8 il luogo in cui si concretizza l&#8217;attivit\u00e0 economica svolta dalla societ\u00e0) nel territorio dello Stato italiano, bastando che uno solo di essi si sia verificato perch\u00e9 la societ\u00e0 possa venire considerata fiscalmente residente in Italia e, quindi, soggetta all&#8217;obbligo dichiarativo.<\/p>\n<p class=\"bodytext\">La Corte d&#8217;Appello, pertanto, non ha esitato a condannare gli imputati, in quanto la sede dell&#8217;amministrazione, il nucleo direzionale ed il luogo dove veniva esercitata l&#8217;attivit\u00e0 principale per la realizzazione degli scopi societari erano da individuarsi in Italia.<\/p>\n<p class=\"bodytext\">In particolare, l&#8217;organo giudicante \u00e8 arrivato a tale conclusione attraverso l&#8217;esame di una serie di circostanze univoche, tra le quali: la sovrapponibilit\u00e0\u00a0 dei soggetti che in sede di cessione dei marchi avevano trattato per conto dei cedenti e della societ\u00e0 cessionaria, la tenuta della contabilit\u00e0\u00a0 sprovvista di un&#8217;organizzazione propria per l&#8217;attivit\u00e0\u00a0 svolta all&#8217;estero, la totale assenza di assunzioni.<\/p>\n<p class=\"bodytext\">SLT &amp; Partners &#8211; Novastudia Milano<\/p>\n<p>[\/vc_column_text][vc_empty_space empty_h=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;2&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; uncode_shortcode_id=&#8221;150689&#8243;][vc_column][vc_column_text uncode_shortcode_id=&#8221;301518&#8243;] Evade il Fisco la societ\u00e0\u00a0 all&#8217;estero senza [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-1437","post","type-post","status-publish","format-standard","hentry","category-publications-and-legal-updates-it"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Esterovestizione ed evasione fiscale -<\/title>\n<meta name=\"description\" content=\"alleanza professionale, Roma Milano e Parma, assistenza legale, assistenza finanziaria e tributaria\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novastudia.com\/it\/a-small-educational-handbook-on-privacy-published-by-mondadori-focus-junior-2-3-2-3-2-3-2-3-2-3-2-2-2\/\" \/>\n<meta property=\"og:locale\" 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