The tax assessment for the professional who gives a few bills.
Summary: 1. Premise. 2. Assessment pursuant to art. 39 Presidential Decree 600/1973. Taxable and requirements. 3. The assessment analytical-inductive and the "qualification of presumptions." 4. In particular: the inductive assessment made against a lawyer emits a few bills. Law.
1) Introduction The tax authority can proceed to verify the income, pursuant to Article 39 of Presidential Decree September 29, 1973, n. 600, against the persons obliged to keep accounting records (holders of business income and self-employment), regardless of the data resulting from accounting records. However, it becomes necessary, even if briefly, to reflect this contradiction in terms: the possibility for the financial administration of whatever the accounting records to reconstruct the income of persons who, necessarily, there are bound. Consequently, it is important to identify what are the factors, data, etc.., Non-accounting, the financial administration will take to achieve a result that will lead to correction of the declaration of this particular category of taxpayer. It reiterates the point: the tax return is filled in, and sent, on the basis of results from the accounting records (day book, VAT records, book depreciable assets, etc ...). The same can be rectified by the tax authorities without being given the positive and negative components that lead to the result (income or loss), but starting from the consideration, or better suggestion, not a judgment of the likelihood of the income declared with the actual one.