The right of defence of the taxpayer in relation to the application of presumed income parameters

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Author	Francesca Macchia
Pages	72-77

     

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    !    





           

           

!"    #    $

 %  % & ''( ') (**'   % &

+ * , (**'

& $     -  

          

   % %  

   .  %    /  

          



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0       %   

 /         

&$  %       

        &  

      

     !     

#           

   1      

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2%1" 3&0 

         )(+ 4& 

!%%%&&.5#& &

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3 0 67    8  9%  8   

0:;$&

9%&+,*(**'&

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              

&

     

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 &          

&

3       %      

  -        

&  %    

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   -    !#    

        

&6    

.%

       ! 

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            

       /    

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     

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              

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 %       

1"

(#     %     

%       

A

#/  A

'#   %

%-&

$               

          

        ' +  =' 

$& 0   +   

   

  &         

         *+* 

     %   &

           

   

&

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)*+&'%&")

0         1

&(=(?>(?@)('&E

           

%%"

   %  1      

&1%

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"

 9& ,   -   +

(%7&6&.))&'((&

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     - & >>'= (? 7 ))*   

7@&

     

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

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C.   %   /. .  %

       

, 0     0  

 /.. .   %. 

.0 %.  .0 /. ./. .

0. 1 2 . .. . .

0% . .. . 0 -

 /.    .   . .

-    .  % .  

    .. 0(   %%

%.  . 3. ... 

 .     % . 0% .

  .    /.. .  % .

0/4

5/. % . .  %% .0 %

...4.

%0 . . % . 0 .  .

.*0.0

.0 4 0 . 

 %. ..

.    , .  . .  .

-%% ...

  . % .0  0 .  00

..0%../..0/.

0.

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  /         

-

  %        

&

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 "    - & (==? ( 0 )()A & ('=*+ + @

)()A&')(= +4)((A &*(?=? 7)((A&='* *+) (A

&=**((7)(7@&

     

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(

 F          

&,

%        

%

          & 

% 

      

      

        % 

CD&

$     %    

      /     



 

      +(   

4!3

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The right of defence of the taxpayer in relation to the application of presumed income parameters

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