For the purposes of configurability of VAT crimes, the determination of the tax base, and
of the related tax evaded, must take place only on the basis of the effectively
documented costs , not detecting the possible existence of undocumented costs, while it
is possible to take into account the latter in the event of crimes concerning direct taxes.
The Court of Cassation, in sentence no. 9983 filed yesterday, confirmed this principle
already expressed in jurisprudence ( see Cass. N. 53980/2018 ).
Source: eutekne.info
