{"id":532,"date":"2022-10-14T14:58:28","date_gmt":"2022-10-14T12:58:28","guid":{"rendered":"https:\/\/vrastudio.it\/?page_id=532"},"modified":"2022-11-18T11:30:23","modified_gmt":"2022-11-18T10:30:23","slug":"sentenze-corte-giustizia-tributaria-ii-grado-2020","status":"publish","type":"page","link":"https:\/\/vrastudio.it\/en\/le-nostre-sentenze\/sentenze-corte-giustizia-tributaria-ii-grado\/sentenze-corte-giustizia-tributaria-ii-grado-2020\/","title":{"rendered":"Corte di Giustizia Tributaria di II grado 2020"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|desktop&#8221; module_class=&#8221;sezione_01&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#000000 0%|#5395b2 100%&#8221; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;95px||24px|||&#8221; custom_padding_tablet=&#8221;0px||||false|false&#8221; 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global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<span class=\"et-pb-icon\">&#x69;<\/span> \u00a0<u><a href=\"https:\/\/vrastudio.it\/ctr-lombardia-trust-soggettivita-tributaria-passiva-imposte-indirette\/\"> CTR Lombardia \u2013 Sez. 17 \u2013 Sentenza n. 198\/2020 del 27 gennaio 2020 \u2013 Trust \u2013 Soggettivit\u00e0 tributaria passiva \u2013 Imposte indirette <\/a><\/u>\u2013 Tributaria Regionale<\/p>\n<p><span class=\"et-pb-icon\">&#x69;<\/span> \u00a0<u><a href=\"https:\/\/vrastudio.it\/ctr-lombardia-notifica-della-cartella-esattoriale-a-mezzo-pec-casella-di-posta-invalida-disattiva-satura-onere-della-prova-dellagente-della-riscossione\/\"> CTR Lombardia \u2013 Sez. 2 \u2013 Sentenza n. 1077\/2020 del 17 giugno 2020 \u2013 Notifica della cartella esattoriale a mezzo PEC \u2013 Casella di posta invalida\/disattiva\/satura \u2013 Onere della prova dell\u2019agente della riscossione <\/a><\/u>\u2013 Tributaria Regionale<\/p>\n<p><span class=\"et-pb-icon\">&#x69;<\/span> \u00a0<u><a href=\"https:\/\/vrastudio.it\/ctr-lombardia-i-donazione-modale-deducibilita-delle-somme-versate-in-adempimento-dellonere-ex-art-10-comma-1-lett-d-t-u-i-r-ii-illegittimita-dellaccert\/\"> CTR Lombardia \u2013 Sez. 2 \u2013 Sentenza n. 2611\/2020 del 13 novembre 2020 \u2013 (i) Donazione modale \u2013 Deducibilit\u00e0 delle somme versate in adempimento dell\u2019onere ex art. 10, comma 1, lett. d), T.U.I.R. 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