L'agenzia delle Entrate riporta nella circolare 18/E del 14 aprile 2010 che per effetto della legge 88/09 verrà abbandonato qualsiasi contensioso riguardante il reddito d'impresa e di iva per compravendite di immobili in cui il il Fisco abbia contestato lo scostamento tra il corrispettivo dichiarato e normal value.
Law 88/2009 abbrogando some provisions on higher sales and increased business income requires that the findings of the Treasury are based only on accurate and suspected serious concondanti elements such as the increased value of the loan compared to that of ' property, prices have emerged from surveys of finance or the values \u200b\u200bof the previous sale of the property in question.
The circular of 14 April also explains what happens in the case of pending litigation: abbrogazione the presumption of law relating to his time introduced by Law 223/2006, also has effects in relation to the previous period. So the validity of the reasons for the findings must be evaluated in light of legislative change.
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