The Supreme Court, by order No. 25,195, filed Dec. 14 last year, returns to address questions concerning the value of field studies, reaffirming the principle according to which the procedure of tax assessment standard is the result of a process of progressive refinement of the instruments of presumptive determination of revenues with the result that, during the investigation, should be applied retrospectively to study more recent than the previous one, "as more refined and therefore more reliable" (in a manner consistent with Cass. SS.UU., Judgement 18 December 2009, n . 26,635)
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