This is determined by the Supreme Court that the sentence no 20025 of September 22, 2010 dismissed an appeal by a taxpayer.
In particular, the tax section says that "in cases where the records were destroyed by fire, of which the taxpayer was not liable, there is the inductive premise of the investigation, not merely by virtue of the conservation them '. In other words, according to the Supreme Court is not a case of force majeure but rather to one of ordinary cases such as the absence, unavailability, failure to produce records as to justify the finding of induction. In this regard stoats have reasoned that "on VAT, the power to proceed to the establishment does not accept inductive nature of a penalty." In essence, the use of this form of assessment is allowed in all cases provided by law, all based "on the absence, unavailability, lack of performance, unreliability of the accounts, which authorizes the Office to a form of verification that is independent in all or in part, by accounting records. " While the taxpayer had defended himself arguing that among the cases provided for in the rules does not fall to an unavailability or nonexistence of records for reasons not attributable to the party responsible for the preservation and exhibition of the same, as in all cases to the unavailability of records comes omission by a "conscious and intentional 'by dell'onerato, that there would be ascertained in case of' force majeure '. But according to the Supreme Court the argument has no basis in law
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