Investigation summary. The taxpayer to prove that supposed income does not exist

Published on07 June 2014 Il Sole 24 Ore; Italia Oggi

And 'the legitimate investigation based on index-factors of ability to pay from parameters and  qualified statistical calculations.
remains, in this case, that the taxpayer, is placed in a position to defend himself from contesting the existence of those factors, and  the burden of proving that the alleged income does not exist or exists to a lesser extent.

And 'as pointed out by the Supreme Court in its judgment no. 12745 of 6 June 2014.

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