He does not pay taxes and hides the proceeds in the bank in San Marino, but there is no evidence of tax evasion: acquitted
He does not pay taxes and hides the proceeds in San Marino, hunted down by finance and sentenced to pay a fine, gets along in the Supreme Court.
A commercial agent from the province of Perugia ended up before the Provincial Tax Commission in relation to three “contestation of sanctions, related tax periods 2006, 2007 and 2009” according to which he should “fail to declare foreign source income taxable in Italy” .
According to the hidden assessment reports, the “receipt of commissions in the amount of 24% on the turnover from the sale of cancellation products, which branches flowed into a current account opened in the Republic of San Marino”.
The Provincial Tax Commission had rejected the appeal, confirming the penalties to be paid. The Regional Tax Commission of Umbria, on the other hand, had accepted the appeal of the contribution, considering that there was no proof of “holding foreign assets of a financial nature, through which the achievement of foreign source income taxable in Italy can be deduced” . The “availability of a current account opened with the Republic of San Marino” by the commercial agent has not been proven.
The State appealed against this decision, but the Supreme Court confirmed the decision of the Regional Tax Commission: the detention, by the taxpayer, of more than those declared in Italy and the commissions received by the taxpayer for January has not been proven 2008 I was billed.