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Green light to the folder without payment of motivation.

Lo ha stabilito la Corte di cassazione con la sentenza n. 3948 del 18.02.2011. She returned on the grounds of the complex tax acts, sanctioning a crack folder on book and payment.
More. Where a charge when the act declared but not paid is not necessarily a reason why you can not invoke a violation of the Statute of the taxpayer.
distinction must be made, the courts have sanctioned, "between mere act of liquidation
tax corresponding to what the taxpayer and the assessment of real tax unreported or greater than that declared, then the statement released by omission or infidelity. "
This is because the issue of the folder, in this case was based on data supplied by the taxpayer himself.