La deducibilità delle spese nell'accertamento del reddito di lavoro autonomo fondato su indagini bancarie : riflessioni critiche

The article examines the solution set out in the order of the Court of Cassation no. 12541/2025, recalling the principles developed by the Constitutional Court to overcome doubts about the conformity with Articles 3 and 53 of the Constitution of the presumptive rules contained in Article 32, paragraph 1, no. 2), Dpr no. 600/1973. The order of the Supreme Court allows for the deduction of a forfeiture amount of expenses in assessing self-employment net income based on bank investigations. Although one may agree with the solution of the Supreme Court, the reasoning followed in the order reveals a fundamental misunderstanding, which shall be better clarified to avoid further misinterpretations in the application of the principles elaborated by the Constitutional Court in the decision no. 10/2023.