{"id":6671,"date":"2018-06-05T17:43:58","date_gmt":"2018-06-05T15:43:58","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/"},"modified":"2020-06-11T18:04:43","modified_gmt":"2020-06-11T16:04:43","slug":"non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/","title":{"rendered":"Non-existent operation and burden of proof: latest decisions of Supreme Court"},"content":{"rendered":"<p>The Supreme Court stated that when the Tax Authority challenge a non-existent operations, the burden of proof about the tax evasion is on the Tax Office. Even rebuttable presumptions are sufficient for the Tax Office, provided they have the requisite of gravity, precision and concordance. Moreover, the burden of proof is transferring to the tax payer who wants prove that he didn\u2019t commit fraudulent transfer and that he didn\u2019t know about the illegal operation (decision n. 3473 e n. 3474 on 13<sup>th<\/sup> February 2018, n. 9721 on 19<sup>th <\/sup>April 2018 and n. 13354 on 28<sup>th<\/sup> October 2018).<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court stated that when the Tax Authority challenge a non-existent operations, the burden of proof about the tax evasion is on the Tax Office. Even rebuttable presumptions are sufficient for the Tax Office, provided they have the requisite of gravity, precision and concordance. Moreover, the burden of proof is transferring to the tax [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-6671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Non-existent operation and burden of proof: latest decisions of Supreme Court - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non-existent operation and burden of proof: latest decisions of Supreme Court - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Supreme Court stated that when the Tax Authority challenge a non-existent operations, the burden of proof about the tax evasion is on the Tax Office. Even rebuttable presumptions are sufficient for the Tax Office, provided they have the requisite of gravity, precision and concordance. Moreover, the burden of proof is transferring to the tax [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-05T15:43:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-11T16:04:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/05\/681265648.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1944\" \/>\n\t<meta property=\"og:image:height\" content=\"969\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sonia Spagnol\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sonia Spagnol\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/\"},\"author\":{\"name\":\"Sonia Spagnol\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/cb5af12c5bec332705e6df89c8d9a1d1\"},\"headline\":\"Non-existent operation and burden of proof: latest decisions of Supreme Court\",\"datePublished\":\"2018-06-05T15:43:58+00:00\",\"dateModified\":\"2020-06-11T16:04:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/\"},\"wordCount\":104,\"image\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/wp-content\\\/uploads\\\/2018\\\/05\\\/681265648.jpg\",\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/\",\"name\":\"Non-existent operation and burden of proof: latest decisions of Supreme Court - Andersen Italy\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/wp-content\\\/uploads\\\/2018\\\/05\\\/681265648.jpg\",\"datePublished\":\"2018-06-05T15:43:58+00:00\",\"dateModified\":\"2020-06-11T16:04:43+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/cb5af12c5bec332705e6df89c8d9a1d1\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#primaryimage\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/wp-content\\\/uploads\\\/2018\\\/05\\\/681265648.jpg\",\"contentUrl\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/wp-content\\\/uploads\\\/2018\\\/05\\\/681265648.jpg\",\"width\":1944,\"height\":969},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Non-existent operation and burden of proof: latest decisions of Supreme Court\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/\",\"name\":\"Andersen Italy\",\"description\":\"Andersen Italy\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/cb5af12c5bec332705e6df89c8d9a1d1\",\"name\":\"Sonia Spagnol\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c155609e723e45c2a3c32657bcc9e54a8ec12a584bfc5a6dc095a630792ad3f3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c155609e723e45c2a3c32657bcc9e54a8ec12a584bfc5a6dc095a630792ad3f3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c155609e723e45c2a3c32657bcc9e54a8ec12a584bfc5a6dc095a630792ad3f3?s=96&d=mm&r=g\",\"caption\":\"Sonia Spagnol\"},\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/author\\\/sonia\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Non-existent operation and burden of proof: latest decisions of Supreme Court - Andersen Italy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/","og_locale":"en_US","og_type":"article","og_title":"Non-existent operation and burden of proof: latest decisions of Supreme Court - Andersen Italy","og_description":"The Supreme Court stated that when the Tax Authority challenge a non-existent operations, the burden of proof about the tax evasion is on the Tax Office. Even rebuttable presumptions are sufficient for the Tax Office, provided they have the requisite of gravity, precision and concordance. Moreover, the burden of proof is transferring to the tax [&hellip;]","og_url":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/","og_site_name":"Andersen Italy","article_published_time":"2018-06-05T15:43:58+00:00","article_modified_time":"2020-06-11T16:04:43+00:00","og_image":[{"width":1944,"height":969,"url":"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/05\/681265648.jpg","type":"image\/jpeg"}],"author":"Sonia Spagnol","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sonia Spagnol"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#article","isPartOf":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/"},"author":{"name":"Sonia Spagnol","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/#\/schema\/person\/cb5af12c5bec332705e6df89c8d9a1d1"},"headline":"Non-existent operation and burden of proof: latest decisions of Supreme Court","datePublished":"2018-06-05T15:43:58+00:00","dateModified":"2020-06-11T16:04:43+00:00","mainEntityOfPage":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/"},"wordCount":104,"image":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#primaryimage"},"thumbnailUrl":"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/05\/681265648.jpg","articleSection":["Insights"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/","url":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/","name":"Non-existent operation and burden of proof: latest decisions of Supreme Court - Andersen Italy","isPartOf":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#primaryimage"},"image":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#primaryimage"},"thumbnailUrl":"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/05\/681265648.jpg","datePublished":"2018-06-05T15:43:58+00:00","dateModified":"2020-06-11T16:04:43+00:00","author":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/#\/schema\/person\/cb5af12c5bec332705e6df89c8d9a1d1"},"breadcrumb":{"@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#primaryimage","url":"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/05\/681265648.jpg","contentUrl":"https:\/\/dev.andersen.dotandmedia.com\/wp-content\/uploads\/2018\/05\/681265648.jpg","width":1944,"height":969},{"@type":"BreadcrumbList","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/non-existent-operation-and-burden-of-proof-latest-decisions-of-supreme-court\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dev.andersen.dotandmedia.com\/en\/"},{"@type":"ListItem","position":2,"name":"Non-existent operation and burden of proof: latest decisions of Supreme Court"}]},{"@type":"WebSite","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/#website","url":"https:\/\/dev.andersen.dotandmedia.com\/en\/","name":"Andersen Italy","description":"Andersen Italy","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dev.andersen.dotandmedia.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/dev.andersen.dotandmedia.com\/en\/#\/schema\/person\/cb5af12c5bec332705e6df89c8d9a1d1","name":"Sonia Spagnol","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c155609e723e45c2a3c32657bcc9e54a8ec12a584bfc5a6dc095a630792ad3f3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c155609e723e45c2a3c32657bcc9e54a8ec12a584bfc5a6dc095a630792ad3f3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c155609e723e45c2a3c32657bcc9e54a8ec12a584bfc5a6dc095a630792ad3f3?s=96&d=mm&r=g","caption":"Sonia Spagnol"},"url":"https:\/\/dev.andersen.dotandmedia.com\/en\/author\/sonia\/"}]}},"_links":{"self":[{"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/posts\/6671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/comments?post=6671"}],"version-history":[{"count":0,"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/posts\/6671\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/media\/7872"}],"wp:attachment":[{"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/media?parent=6671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/categories?post=6671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.andersen.dotandmedia.com\/en\/wp-json\/wp\/v2\/tags?post=6671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}