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THE SENTENCE OF TAX EVASION CANNOT BE BASED ONLY ON PRESUMPTIONAL ELEMENTS.

in ENGLISH

The legal presumptions provided by the Tax Laws can have circumstantial value, but they cannot alone provide proof of the commission of the unlawful (Supreme Court of Cassation, No. 25976/2019). LA CONDANNA PER EVASIONE FISCALE NON SI PUO’ BASARE SU SOLI ELEMENTI PRESUNTIVI. Le presunzioni legali non possono costituire, da sole, fonte di prova della…