{"id":4093,"date":"2021-10-21T12:37:24","date_gmt":"2021-10-21T10:37:24","guid":{"rendered":"http:\/\/localhost:10063\/deducibili-i-costi-sostenuti-dallinterposto-fittizio\/"},"modified":"2022-01-22T09:05:41","modified_gmt":"2022-01-22T08:05:41","slug":"deducibili-i-costi-sostenuti-dallinterposto-fittizio","status":"publish","type":"post","link":"https:\/\/www.lawp.it\/en\/deducibili-i-costi-sostenuti-dallinterposto-fittizio\/","title":{"rendered":"Costs incurred by the fictitious intermediary are deductible"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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 undeclared costs, provided they have been effectively incurred.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This was the ruling of the Court of Cassation 29228\/2021.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dario Augello talked about it in the article &#8220;Deductible costs incurred by the fictitious intermediary&#8221; on Eutekne.<\/span><\/p>\n<p><a href=\"https:\/\/www.eutekne.info\/Sezioni\/Art_854353_deducibili_i_costi_sostenuti_dall_interposto_fittizio.aspx\">Read the article<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[169],"tags":[141,140],"class_list":["post-4093","post","type-post","status-publish","format-standard","hentry","category-articles-en","tag-tax-law","tag-tax-litigation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Costs incurred by the fictitious intermediary are deductible | Studio legale e tributario LAWP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lawp.it\/en\/deducibili-i-costi-sostenuti-dallinterposto-fittizio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Costs incurred by the fictitious intermediary are deductible | Studio legale e tributario LAWP\" \/>\n<meta property=\"og:description\" content=\"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. 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