Prelievi ingiustificati

Rimane, invece, confermata, la presunzione di maggiori ricavi sui prelievi bancari non giustificati da parte di tutti i contribuenti titolari di reddito di impresa (compresi quelli che svolgono di fatto un lavoro autonomo ma che dichiarano reddito di impresa). La stessa Cassazione, infatti, con la sentenza 16948/2015 ha ribadito che per i titolari di reddito di impresa, negli accertamenti fondati sui versamenti e sui prelevamenti bancari non giustificati, a fronte della presunzione di imponibilità spetta al contribuente fornire la prova contraria. Eppure, alla luce delle motivazioni che hanno spinto i giudici della Consulta a dichiarare l’incostituzionalità della presunzione relativa sui prelevamenti da parte dei lavoratori autonomi, occorre interrogarsi sulla legittimità degli accertamenti fondati sui prelevamenti bancari nei confronti di contribuenti che, pur possedendo reddito d’impresa, beneficiano di regimi contabili semplificati.

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