Cassazione civile, Sez. V, ordinanza 17 giugno 2021, n. 17244 ha affermato che la mancata indicazione, nell’inventario, di beni raggruppati in categorie omogenee per natura e valore e del valore attribuito a ciascun gruppo è una chiara violazione del disposto dell’art. 15, comma 2, D.P.R. n. 600/1973, tale da denotare l’assoluta inaffidabilità della contabilità del contribuente, con la conseguenza che è stato ritenuto legittimo l’accertamento induttivo puro emesso dall’ufficio in relazione a detta violazione.
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