Disposable gloves and writs of action as a basis for assessment

By DR. RODOLFO DOLCE | 25.01.2021

The Italian daily newspaper "Sole 24 Ore" reported in its issue of 21.09.2020 on decisions of the Italian Court of Cassation concerning the admissibility of assumptions by the tax authorities to infer real income from means of work. For example, the consumption of disposable gloves by dentists was admitted as a basis for calculating their real income (Court of Cassation 14879/2008); in the case of lawyers, the number of lawsuits was used for this purpose. In the case decided by the Court of Cassation, a lawyer had filed over 200 lawsuits in the assessment year and issued only 25 invoices (Court of Cassation 740/2009). This led to the recalculation of the income and to a considerable back tax payment.

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