Lock Replacement Truck

Attributable to the employer the movements recorded on the bank account of the partner

With No Judgement 4775, 28 February 2011, the Supreme Court states that are attributable to income earned by the entrepreneur of the banking transactions on the account of the partner, account to which the man had an attorney. In this case, the Supreme Court, rejecting an appeal by a contractor, applies the principle, in line with the provisions of art. 32 of Presidential Decree No. 600/73, that "once you're testing, including presumptions of traceability to the taxpayer of a banking relationship, by legal presumption, be overcome by evidence to the contrary, in this case not provided, concerning the allocation of bank transactions business carried on by that taxpayer "