La Terza Sezione della Corte di Cassazione, con sentenza n. 230/2020, ha affermato che, nel reato di omessa dichiarazione, alla ricostruzione dell’imponibile «concorrono anche le spese e gli altri componenti negativi, ma questi devono essere certi o comunque determinabili in modo obiettivo». La Corte ha tuttavia specificato che nemmeno in sede penale è consentito presumere l’esistenza di tali elementi, la quale deve, per converso, essere provata dall’imputato introducendo quantomeno un ragionevole dubbio circa la loro ricorrenza.
Al seguente link, il testo completo delle motivazioni della decisione:
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