La determinazione «negativa» della base imponibile: l’intervento chiarificatore sull’incerta misura dei cali dei prodotti energetici

[Autom. eng. transl.] As part of one of the most problematic issues in the field of energy taxation, represented by the drop in energy products, the merit tax jurisprudence, implemented by the administrative practice, provided clarity in one of the most controversial aspects, represented by the measure of the decline related to stocks of commercial diesel fuel deposits. However, this does not detract from the need for an organic intervention of the legislator, relative to the totality of the cases, with which a uniform measure of the losses is foreseen, with the specification that the same measure takes effect not only for the purposes of the excise duties, but also for the operation of the presumption of transfer referred to in Presidential Decree 441 of 1997, for the purposes of income taxes, VAT and IRAP and, consequently, for the purposes of the related sanctions, administrative and penal.