Presunzione sui prelevamenti bancari: La Corte Costituzionale scioglie ulteriori nodi interpretativi

[Autom. eng. transl.] The presumption on bank withdrawals is constitutionally legitimate, since it is always possible for the taxpayer, even in the case of analytical-inductive assessment, to object to the percentage incidence of costs and provide evidence to the contrary, even by way of simple presumption. The presumptive mechanism is also reasonable since it coincides with the id quod plerumque accidit and is to be considered valid also with regard to entrepreneurs in a simplified accounting regime, who are not assimilated to professionals and self-employed workers.