Studio Varetti - Logo

Consultants who make a difference

  • varettihomelibri.jpg
  • varettiinterno1.jpg
  • varettiinterno2.jpg
  • varettiinterno3.jpg
  • varettiinterno4.jpg
  • studiovarettitributario.jpg
  • varettiinterno5.jpg
  • studiovaretticontabilita.jpg

"Studio Varetti"

Consultants who make a difference

Studio Varetti Team

At “Studio Varetti 1926” quality and excellence are the core values.

The Firm’s team of consultants is characterized by selected professional profiles, with the ability to range over all the strategic areas of business management and able to offer in-depth and aligned competent expertise in all of them.  “Studio Varetti” preserves the handcraft style of its professional activity.  We manage the legal aspects tied to a business' health and growth, also at international level, with particular sensitivity towards those companies owned by few partners, taking care of the aspects related to generational take-overs, company sale and merging as well.

At “Studio Varetti” quality also means to guide the Clients and their teams through a path of growth in the enterprise-activity management.  The skills already present in a company have to be enhanced, an aware dialogue must be set, than we offer instruments and solutions, and we pass our knowledge too.  This is our philosophy.

The history

The origin of “Studio Varetti” goes back to the far 1926, when accountant Vittorio Varetti started to carry out the consultancy activity, founding the namesake firm in Lucca, at the ground floor of civic number 2 of “Piazza del Palazzo Dipinto”.  A square that at the time was the location of “the city”, where all the main professional firms had their headquarters: lawyers, engineers, technicians, accountants and notaries, all of proven and acknowledged experience.  Not far from there, by the way, all of the main bank institutions, the Tribunal, the Chamber of Commerce and, back then, also the Court of Appeal, were located.

read more

People

Alberto Varetti

Alberto Varetti

Corporate & contractual procedure, Economic-Financial consultancy, Company crisis & turnaround, Evaluations, Generational take over & startups
We call ourselves “Studio” because it is necessary to elaborate individually the proper solution for every single situation. Experience is paramount through this process, but it must be finalized to keep on account the specific aspects of each case, and moreover to keep the pace with the evolution of the economic and juridical reference-models . All of this asks for an in-depth study (Studio).
Liban Ahmed M. Varetti

Liban Ahmed M. Varetti

Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Economic-Financial consultancy, Company crisis & turnaround, Evaluations, Generational take over & startups
“I am a technology enthusiast, curios about all the things that surround me, I love to travel and compare myself to other people to expand my knowledge. I am a good listener” – Degree in Economics and Business (1991); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant since 1981, and also at the Register of Legal Auditors since 1995.
Eva Varetti

Eva Varetti

Balance-sheets & accountancy, Company secreterial services
“I delight in reading. I love cats and coffee. I don’t love summer. I enjoy drinking an aperitif or a good glass of wine with friends, the fireplace lit in winter, good food and watching a film on a rainy day. Enjoy the little things …” – Certificate of Accountant and Business Consultant at Istituto Tecnico Commerciale Esedra (1990); Enrolled at Lucca’s Board of Accountants since 1998.
Vittorio Varetti

Vittorio Varetti

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Economic-Financial consultancy, Evaluations
Master degree in Economics and Business at Pisa University (2002): Enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant since 2006, and also at the Register of Legal Auditors since 2007.
Massimiliano Traggiai

Massimiliano Traggiai

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Evaluations
“I like reading, listening and learning. I am convinced that there is always room for improvement, in everything. A sentence that portrays me: between white and black there is always a grey … and a yellow, a blue, a red, a green, … summing up … freedom !!” - Master degree in Economics and Business at Pisa University (1995); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant since 2004, and also at the Register of Legal Auditors since 1999.
Simona Della Bidia

Simona Della Bidia

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure
I am a positive and dynamic person, to me life is an adventures book to be discovered every day. I like travelling and daydreams; because if you want a dream to come true, you must have a dream first” - Master degree in Economics and Business at Pisa University (1994); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant, and also at the Register of Legal Auditors since 1999.
Francesca Boletto

Francesca Boletto

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Evaluations
“The end of labour is to gain leisure (Aristotle) … I love travelling and practising outdoor sports … ski, golf, trekking and sailing” - Master degree in Economics and Business at Pisa University (1999); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant, and also at the Register of Legal Auditors since 2003.
Francesca Galgani

Francesca Galgani

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure
“In medio stat virtus” (virtue stands in the middle), in every situation I look for balance, even though I am not actually sure weather this could be a defect or a quality. I consider patience as a great virtue. When I set a goal I try to reach it with all my strength”. - Master degree in Economics and Business at Pisa University (2004); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant, and also at the Register of Legal Auditors since 2012.
Elenia Castellacci

Elenia Castellacci

Auditing & vigilance, Economic-Financial consultancy
“I am a shiny, curios and determined person, I like to talk, to learn and to understand new things. I am stubborn. I love spending time in a natural environment, smelling the nature's fragrances, listening to the silence of nothing away from everything and watching the animals. I have a great passion for horses” - Master degree in Economics and Business at Pisa University (2002).
Federico Davini

Federico Davini

Economic-Financial consultancy, Evaluations, Generational take over & startups
“Virtute duce, comite fortuna (Virtue is a guidance, luck is a companion - Cicero). To change the world, in work and in life, it is important to have patience, passion, moral principles and luck; because every big dream starts with a dreamer” – Master degree in Computer Engineering at Pisa University (2006); enrolled at Lucca’s Register of engineers since 2014.
Ilaria Giannelli

Ilaria Giannelli

Tax management & tax-related, Company crisis & turnaround
“Those who know me consider me a dependable person … I try my best to be one. I try to see the positive side of everything and to smile always … because a smile costs nothing and can brighten the day for the people around us” – Degree in Economics and Business at Pisa University; Degree in Corporate strategies and Administration at Pisa University (2010); enrolled at Lucca’s Register of Doctors in Accountancy, at the Register of Expert Accountant, and also at the Register of Legal Auditors since 2015.
Rosalba Fiori

Rosalba Fiori

Balance-sheets & accountancy, Company secreterial services
“I dedicate my spare time almost entirely to my great passion … that is love for animals and life in the outdoors. I love to go for horse hacks with friends, and I consider myself lucky to live in a small village in Garfagnana where in the spare time I can find all what I need to recharge my energies” – Certificate of Accountant and Business Consultant and Planner at Istituto Tecnico Commerciale F. Carrara (2000).
Barbara Corallo

Barbara Corallo

Company secreterial services
“I consider myself a reliable and attentive person. I like technology. I love the sea in all its shades " Diploma in Business Management Technician and Small and Medium Enterprise Technician at I.S.I Sandro Pertini - 2004 IT Operator and Multimedia Management Technician - Business Management Technician at I.S.I. Sandro Pertini - 2007

consulting areas

Studio Varetti - Balance-sheets & accountancy

Balance-sheets & accountancy

Assistance to the preparation of balance-sheets and accounting consultancy are among the Firm’s main activities.

The Firm’s expertise in this activity area allow for competent assistance to a wide variety of companies, from sole-traders to national or multinational corporations; managing the conformity to both national and international accountancy principles IAS/IFRS.

Eva Varetti, Vittorio Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Rosalba Fiori

All services
Studio Varetti - Company secreterial services

Company secreterial services

The Firm guarantees a correct management of limited companies’ bookkeeping and records, and of all the formalities related to the meeting of board of directors and shareholders. “Studio Varetti” also offers complete assistance for the compliance and completion of all the Company Register formalities.

The Firm also offers a Business Domicile service, taking particular care of documents and records' management, of correspondence and communications or mailing, and of notifications received from domiciled clients.

Eva Varetti, Rosalba Fiori, Barbara Corallo

All services
Studio Varetti - Tax management & tax-related

Tax management & tax-related

“Studio Varetti” boasts a vast experience in the tax-related sector, offering assistance and fiscal consultancy in relation to direct, indirect and substitute taxation (IRPEG, IRAP, IRPEF, IVA, Capital gain etc.), to transfer pricing, to facilitated fiscal problematics, to fiscal planning as well as all the international fiscal aspects.  

In addition, the Firm carries out tax-related support activity for the taxpayers, putting their highly specialized competence in the area of tax-related litigation to the disposal of their clients.

The Firm offers operative solutions to problematic tax-return duties for both physical and legal persons.

Vittorio Varetti, Liban Ahmed M. Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Ilaria Giannelli

All services
Studio Varetti - Auditing & vigilance

Auditing & vigilance

The Firm’s professional consultants, enrolled at the Register of Legal Auditors of Accounts, in the respect of independence principles, take office as statutory auditors at Boards of Statutory Auditors, and/or as legal auditors of accounts.  They also cover roles as members of the Vigilance Institution, contemplated by the legislative decree n.231/2001, monitoring the adoption and functionality of management and control organizational models.

The Firm’s staff also possess professional skills specific to the areas of:  administrative and accounting revision, inspection and fraud auditing, accounting reorganization, inspection of accounts-balance reliability, due diligence and balance-sheets’ preparation finalized to the issue and verification of public, government and community contributions and/or loans. 

Vittorio Varetti, Liban Ahmed M. Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Elenia Castellacci

All services
Studio Varetti - Corporate & contractual procedure

Corporate & contractual procedure

The skills of corporate-dynamics knowledge and comprehension, and the professional experience give “Studio Varetti” the ability to support their clients throughout a business’ whole life; from company foundation through all the following stages of evolution that the dynamics of every specific market segment demand, and also those dictated by changes in the clients’ life and relations among them. 

The Firm cooperate with administrative organs during the process of management and formalization of all the corporative acts that are characteristic of our clients’ life, being them of either ordinary or extraordinary kind.

The consultancy on offer spans from the setting and management of contractual aspects with third parties and among partners to those connected with the organizational and corporative structure, of groups as well, including also the study, planning and implementation of ordinary and extraordinary financial operations, and those of business internationalization.

Vittorio Varetti, Liban Ahmed M. Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Alberto Varetti

All services
Studio Varetti - Economic-Financial consultancy

Economic-Financial consultancy

Evaluation of potential investments, monitoring the progress of those investments already in place, correct reading and interpretation of balance and financials’ account and off-account data.  These activities are an asset for a company management that “Studio Varetti” supplies to its clients with competence and professionalism.

All of the above, together with the ability and opportunity to use methodological instruments and approaches that give certainty to a company-management’s “reading”, allow the entrepreneur to act promptly and with awareness.

Such an approach allow for optimization of the relations with the bank system and/or the investors, with a perspective characterized by preventive management of critical points rather than a consequent positions reorganization.  The firm has anyway the skills to offer assistance and consultancy to the latter situation when necessary.

Vittorio Varetti, Liban Ahmed M. Varetti, Elenia Castellacci, Federico Davini, Alberto Varetti

All services
Studio Varetti - Company crisis & turnaround

Company crisis & turnaround

The multidisciplinary skills available within “Studio Varetti” allow for the creation of an appropriate working team, able to handle even the management of the most critical phases in a company’s life.

The Firm can take up the role of Financial Advisor and/or Accountant Advisor in the negotiation of solutions to overcome the clients’ temporary state of crisis, as well as setting up and realizing rebalance, restructuring and creditors agreement plans, and also execute the certification of the feasibility of the agreement.

With our professional assistance we assure: a clear identification of the potential responsibilities for a company's main partners, both in the phase of company crisis management and the phases of designing and implementing all the consequent operations.  The necessary assistance is given in the management of the relations with the procedural institutions in the contest of the creditors agreement (pre-insolvency credit arrangement or debt restructuring agreement).

Liban Ahmed M. Varetti, Ilaria Giannelli, Alberto Varetti

All services
Studio Varetti - Evaluations

Evaluations

“Studio Varetti”, thanks to its professionals, conducts editing activity of estimate reports and surveys having as object the evaluation of single properties, rights, companies or company branches, capitals and corporate shares.

The activities of evaluation and survey can find accomplishment in occasions such as extraordinary corporative operations (company aggregations, transfers of assets, divestitures, etc.) as well as in the role of technical consultant in juridical and non-juridical procedures, and also in the area of company reorganization and rebalancing certification.

The Firm, with its professionals, also draws up technical advice on subjects of accounting, corporative and tax-related nature, pertinent to matters of particular complexity and relevance.

Vittorio Varetti, Liban Ahmed M. Varetti, Massimiliano Traggiai, Francesca Boletto, Federico Davini, Alberto Varetti

All services
Studio Varetti - Generational take over & startups

Generational take over & startups

“Studio Varetti” fulfils an active role elucidating the subject of those juridical instruments available to deal with the delicate process of generational take over, as well as helping family-run business to comprehend the importance to deal with such matter in advance.  It is necessary to get organized on time, starting when it is not yet necessary; safeguarding an aware management and the company’s operative continuity.

The objective of the Firm's action is to create ideal conditions to facilitate the generational take over, maintaining the family’s harmony and cohesion, making sure that the family members share the respect of clear rules, foreseeing the raise of possible conflicts and facilitating strategic convergence on key decisions, so to smooth down the road towards organizational solutions more suitable to maintain the company’s competitiveness through time. 

The Firm guarantees an unbiased view, lucid judgement and external mediation.  All precious elements enabling us to maintain focus on objective realities, when subjectivity, emotions and feelings are likely to confuse and slow down the decisional process.

We also provide the successors with formative support and tutoring, both during the planning phase and the effective company-management’s take-over one, so that they can develop the necessary skills of technical-managerial-relational character to a professional level.   

 

Start-ups:

Start-ups are the vital sap for the territory’s industrial and manufacturing ecosystem.  They represent the future in the form of a potential energy that needs to be moulded and guided for the purpose of not letting it go to waste.  

The Firm works side by side with start-uppers during: the entrepreneurial-idea’s developing process, the business' development model, the creation of a business plan, the search for investors among all the businesses in the industry sector related to the innovative-enterprise.  This is possible also thanks to the Firm’s networking with the main funds of: Venture Capital, Seed Capital, Business Angels, accelerator models, business incubator, and most of all the main industrial and services corporates.  This situation gives a start-up the opportunity to find, not only the funds necessary for its growth, but a validation to its assumptions and metrics.

Above of all, the founders are always supported during: team building, company managerial processes learning stage, leadership acquisition and management of daily complexity; being for the majority at their first entrepreneurial experience.  These are in fact the factors that contribute to the start-up success, more than the idea itself; because as Thomas Edison used to say: “Genius is 1% inspiration and 99% perspiration”.

Liban Ahmed M. Varetti, Federico Davini, Alberto Varetti

All services

Tax News

Rottamazione e scadenze, la maggioranza negozia Domani la fiducia sul decreto

fonte: Corriere della Sera - di: Enrico Marro leggi tutto
Nella maggioranza si lavora per trovare le mediazioni sulle tante proposte di modifica del decreto fiscale. Sul testo il Governo porrà il voto di fiducia. Poi dal Senato passerà alla Camera. La conversione in legge deve arrivare entro il 26 maggio. Il provvedimento contiene la proroga al 1°luglio prossimo della tassa di 2 euro sui piccoli pacchi di provenienza extra Ue; l'eliminazione del vincolo che limita l'iperammortamento per le imprese ai soli beni prodotti in Europa; il ripristino del regime fiscale sui dividendi sulle piccole partecipate che aveva subìto una stretta con la manovra. Ritirato l'emendamento di Fratelli d'Italia che prevedeva un'imposta sostitutiva agevolata sui redditi, pari al 4%, per i pensionati italiani che si sono trasferiti all'estero e che hanno deciso di tornare in Italia.

Fisco: Irpef e assegno unico vincono la corsa sull'inflazione

fonte: Il Sole 24 Ore - di: Gianni Trovati leggi tutto
Negli ultimi anni le misure fiscali contro l'inflazione hanno protetto i redditi degli italiani, soprattutto quelli più bassi. Secondo l'Istat, tra il 2021 e il 2026 l'assegno unico e le riforme Irpef dei governi Draghi e Meloni hanno compensato gli effetti dell'aumento dei prezzi meglio di una semplice indicizzazione fiscale. L'assegno unico ha inciso soprattutto sui redditi bassi, mentre il taglio dell'Irpef e del cuneo fiscale ha favorito lavoratori e redditi medio-bassi. Senza queste riforme, chi guadagna fino a 20 mila euro avrebbe perso il 3,8% del potere d'acquisto; invece ha registrato un aumento dell'1,7%. Anche le fasce tra 20 mila e 60 mila euro hanno evitato perdite significative, mentre sopra i 60 mila euro resta un lievo calo. La sfida futura sarà mantenere queste tutele con il ritorno dell'inflazione, nonostante gli alti costi di nuove riduzioni fiscali.

Anche nella nuova rottamazione mini tolleranza per pagare le rate

fonte: Il Sole 24 Ore - di: M.Mo., G.Par. leggi tutto
Oggi, in commissione Finanze al Senato, si votano le modifiche al decreto fiscale sul concordato preventivo biennale per le partite Iva, con novità su scadenze e soglie. Resta aperto il tema della rottamazione 5, con possibili estensioni ai debiti degli enti locali e una tolleranza di 5 giorni nei pagamenti delle rate. Si cerca, inoltre, una soluzione alla stretta sui pagamento della PA ai professionisti con debiti fiscali, ipotizzando una soglia minima di 5 mila euro. Atteso anche il voto sulle nuove regole contro il telemarketing aggressivo, estese al settore delle telecomunicazioni. Le norme limiteranno le chiamate commerciali, salvo consenso esplicito del consumatore. Critiche arrivano dal settore del noleggio auto, che teme più contenziosi sulle nuove regole dell'imposta provinciale di trascrizione.

Civis diventa canale unico per l'assistenza

fonte: Il Sole 24 Ore - di: Anna Mulassano leggi tutto
È arrivata nell'area riservata del sito dell'Agenzia delle Entrate la nuova versione di Civis che consente di dialogare con il Fisco senza la necessità di utilizzare la Pec o di recarsi di persona allo sportello. Sarà possibile allegare fino a 10 documenti per supportare meglio l'istanza. Nella prima istanza gli allegati si potranno trasmettere solo tramite la funzione 'Consegna documenti e istanze', mentre per la seconda si potranno inserire direttamente. Quando alla richiesta di assistenza vengono allegati file, l'Agenzia effettua controlli di sicurezza per verificare che non contengano virus o elementi attivi, come macro o campi variabili. (Ved. anche Italia Oggi: 'Al Fisco si fa appello via web' - pag. 26)

Concordato preventivo, nuovo biennio con dati 2025

fonte: Il Sole 24 Ore - di: Mario Cerofolini, Lorenzo Pegorin leggi tutto
Attende la pubblicazione in Gazzetta Ufficiale il decreto sul concordato preventivo biennale 2026-2027. Il testo ricalca la struttura e i contenuti previsti per gli anni passati. Nessuna novità interesserà coloro che escono dal primo biennio di concordato ed aderiscono al nuovo. Anche per questa tornata l'obiettivo resta quello di garantire che, al termine del biennio oggetto di concordato, i contribuenti che hanno aderito a tale istituto raggiungano, in modo graduale, un livello corrispondente a quello di piena affidabilità rispetto all'applicazione degli ISA. La nota metodologica descrive i passaggi in esito ai quali viene formulata la proposta di concordato 2026-2027 sia con riferimento alla base imponibile ai fini delle imposte dirette che quella ai fini dell'Irap, per i contribuenti che, nel periodo d'imposta in corso al 31 dicembre 2025, hanno applicato gli Isa.

Nel 730 precompilato attenzione ai bonus casa per i lavori in condominio

fonte: Il Sole 24 Ore - di: Giuseppe Latour leggi tutto
Il 730 precompilato taglia i bonus casa legati alle ristrutturazioni condominiali al 36%. Anche per coloro che abbiano i requisiti per ottenere il 50%: ovvero, proprietà e residenza all'interno dell'immobile. Non accadrà sempre, perché in qualche caso faranno fede le comunicazioni degli amministratori, ma molto spesso. Per questo motivo, occorrerà prestare attenzione ai contenuti della precompilata che, a partire da domani, potrà essere accettata, modificata e inviata all'Agenzia delle Entrate. A illustrare gli impatti che le novità per i bonus casa in vigore dal 2025 hanno sui dati condominiali è una Faq dell'Agenzia delle Entrate. Per le detrazioni legate ai bonus casa la regola base è che la proprietà privata gode del bonus al 50%, gli altri immobili del 36%. (Ved. anche Italia Oggi: 'Precompilata, modifiche al via Rimborsi sprint per invii al 22/6' - pag. 26)

Cartella non annullabile integralmente se manca il fondato pericolo

fonte: Il Sole 24 Ore - di: Luigi Lovecchio leggi tutto
La Corte di cassazione, nell'ordinanza n. 13768 depositata ieri, ha precisato che in caso di ruolo straordinario formato senza la motivazione del fondato pericolo della riscossione, il giudice tributario non deve annullare l'intera cartella ma deve limitarla alla quota parte eseguibile secondo le regole ordinarie. Nel caso analizzato il contribuente aveva impugnato una cartella di pagamento contenente un'iscrizione a ruolo straordinaria. È bene ricordare che il ruolo straordinario viene emesso quando vi è fondato pericolo per la riscossione e reca l'addebito dell'intera pretesa tributaria, sanzioni incluse, anche in presenza di un ricorso. Secondo la Corte, quando il fisco procede a formare il ruolo straordinario, deve spiegare al contribuente le ragioni per le quali si ritengono sussistenti i presupposti di legge.

Alle Sezioni unite la modalità di accertamento del giudicato esterno

fonte: Il Sole 24 Ore - di: Laura Ambrosi, Antonio Iorio leggi tutto
Spetterà alle Sezioni unite chiarire le corrette modalità di accertamento e prova del giudicato esterno. A rimettere gli atti al Primo presidente della Corte per l'eventuale assegnazione all'alto consesso è stata la sezione tributaria con l'ordinanza n. 13651/2026. I giudici delle Sezioni unite dovranno decidere se la certificazione di passaggio in giudicato rilasciata dalla cancelleria costituisca l'unica e indispensabile modalità probatoria, o se la definitività di una pronuncia possa essere dimostrata attraverso altre modalità. Secondo l'orientamento maggioritario la parte che eccepisce il giudicato esterno ha l'onere di fornire la prova. Un diverso indirizzo sostiene invece che la parte che eccepisce il giudicato debba limitarsi alla semplice produzione della sentenza.

Concordato preventivo mirato

fonte: Italia Oggi - di: Fabrizio G.Poggiani leggi tutto
Con il decreto del Mef datato 11 maggio 2026 l'Agenzia delle Entrate ha definito la metodologia che regolerà le proposte di accordo preventivo per i periodi d'imposta 2026 e 2027. Interessati sono i soggetti che applicano gli indici sintetici di affidabilità fiscale. Per il biennio 2026-2027 il Mef ha introdotto una novità importante: le proiezioni di crescita saranno basate sul Pil nominale, non reale, per riflettere meglio inflazione e contesto economico. Le stime indicano una crescita del 2,7% nel 2026 e del 2,5% nel 2027, valori usati per aggiornare redditi e basi imponibili. Introdotta una clausola straordinaria legata alla crisi in Medio Oriente, che può interrompere il concordato se l'inflazione supera il 5%. La proposta fiscale si basa sui dati dichiarati nel 2025 e sugli ISA. Per chi non raggiunge il punteggio massimo di 10, il sistema calcola redditi minimi coerenti con il settore di appartenenza.

Cedu, nodo prove irregolari

fonte: Italia Oggi - di: Rosa Biancolli leggi tutto
La sentenza Italgomme della Cedu continua a influenzare le cause fiscali in Cassazione, spingendo la Suprema corte a coinvolgere le Sezioni Unite. Il caso riguarda un accertamento del 2015 basato su un accesso della Guardia di Finanza ritenuto potenzialmente illegittimo perché autorizzato da un soggetto privo di potere. Secondo la società ricorrente, ciò renderebbe nulli gli atti raccolti, in contrasto con i principi Cedu su garanzie procedurali e tutela giurisdizionale. La Cassazione evidenzia il forte impatto della questione sui contenziosi precedenti alla riforma del 2024 dello Statuto del contribuente. Le Sezioni Unite dovranno chiarire se esista un principio generale di inutilizzabilità delle prove ottenute tramite verifiche fiscali irregolari. Il tema è reso più complesso dalla recente pronuncia della Consulta che ha distinto tra utilizzo delle prove nel processo penale e in quello tributario.

Lounge Area

The freedom to play and schedule free time also exists in the waiting times between a plane and a train in the anteroom of a professional, for these moments the "Studio Varetti" has thought for you an entertainment area.

Reserved area

Register

The processing of personal data is carried out in order to contact you personally and is carried out in compliance with European Union Regulation no. 679/2016 (GDPR) on the protection of personal data. Your data will be exclusively used by Studio Varetti and will not be disclosed to third parties.

Contact us

Studio Varetti

Viale G.Carducci 385/407 - 55100 Lucca (Italy)

Email

info@studiovaretti.it

Contacts

+39 0583 418272 | +39 0583 418466

+39 0583 418275 | +39 0583 418229

The processing of personal data is carried out in order to contact you personally and is carried out in compliance with European Union Regulation no. 679/2016 (GDPR) on the protection of personal data. Your data will be exclusively used by Studio Varetti and will not be disclosed to third parties.