Autorizzazione del giudice delegato al curatore a coltivare il contenzioso nei confronti dell''ufficio delle entrate
Autore | Cinzia De Stefanis |
Aggiornato al | Marzo 2008 |
Page 128
Tribunale di . . . Sezione Fallimentare
Fallimento : . . . Giudice Delegato dott . . . Curatore : . . .
Ill.mo giudice delegato, il sottoscritto curatore, dott . . .
Premesso di aver ricevuto gli avvisi di accertamento n . . . e n . . . del . . . emessi dall'ufficio delle entrate di . . . a carico della societ‡ fallita di cui il sottoscritto Ë curatore ; che con tali atti l'ufficio contesta maggiori redditi irpeg e ires per l'anno . . . derivanti da . . . (indicazione di massima dei presunti errori) ; che per effetto di tali atti l'Ufficio ha determinato le seguenti maggiori imposte dovute e le relative sanzioni in :
Soggetto | Irpeg | Ires | Sanzioni |
______________ | . . . | . . . | . . . |
______________ | . . . | . . . | . . . |
Totali | . . . | . . . | . . . |
Totale | . . . | . . . | . . . |
che il rilievo dell'ufficio appare infondato in quanto esso non ha considerato che . . . e che, pertanto, risulta opportuno attivare procedura di contenzioso, anche sopportando spese a carico della procedura che perÚ dovrebbero garantire un vantaggio per la massa dei creditori, a maggior ragione in quanto il credito dell'ufficio verrebbe ammesso in privilegio in quanto trattasi di imposte sui redditi ; Page 129
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