1.0LAWP - Studio Legale e Tributariohttps://www.lawp.it/en/rich600338<blockquote class="wp-embedded-content" data-secret="nzODW55yqY"><a href="https://www.lawp.it/en/deducibili-i-costi-sostenuti-dallinterposto-fittizio/">Costs incurred by the fictitious intermediary are deductible</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.lawp.it/en/deducibili-i-costi-sostenuti-dallinterposto-fittizio/embed/#?secret=nzODW55yqY" width="600" height="338" title="“Costs incurred by the fictitious intermediary are deductible” — LAWP - Studio Legale e Tributario" data-secret="nzODW55yqY" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.lawp.it/wp-includes/js/wp-embed.min.js </script> In the event of a tax assessment for fictitious interposition, the costs incurred by the interposed person must also be charged to the taxpayer, provided they were actually incurred. If the Agency does not limit itself to establishing the interposition, but increases the declared income, the interposing party may prove the existence of any additional […]