Al contribuente che svolga, seppur abitualmente, attività di lavoro autonomo, in particolare di agente di commercio, non potrà automaticamente pretendersi il pagamento dell'imposta sulle attività produttive anche in totale e verificata assenza di utilizzo di capitale e lavoro altrui non sussistendo in tali casi il presupposto dell'autonoma organizzazione necessario ai fini dell'applicazione dell'imposta.
Lo ha stabilito la CTP di Milano con la sentenza n. 1798/2019
L'Agenzia delle Entrate non può avvalersi del raddoppio dei termini laddove inoltri alla competente procura della Repubblica la necessaria denuncia penale ex art. 43 del dpr 600/73 per i reati tributari non integrati in quanto l'evasione era sottosoglia.
A stabilirlo è la sentenza della CTP di Milano n. 1800/10/2019.
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