Gentili, Andrea (2014) Gli Accertamenti bancari e patrimoniali nel Diritto tributario. Doctoral Thesis.
The surveys banking and capital can also be made in respect of individuals who do not carry on a trade, or profession. To provide this strict interpretation, with respect to the findings on the data bank , it was the Supreme Court in its judgment recently filed 22514 (Judgment filed on 10.2.2013). The ruling stems from a further appeal by a taxpayer against whom investigations were carried out bank (in the action complained of, among other things, that the IRS could perform such an investigation only against entrepreneurs or professionals and not of individuals, as occurred in this case having acquired the data and items related to their personal accounts ), which reversed the decision of the second degree which gave reason to the taxpayer, stating that such a limitation of the scope of the regulations on banking inquiries, that is limited only to those engaged in business or professional activities, it appears devoid of any regulatory response. The issue addressed by the Supreme Court is particularly emblematic, and because it is often put into question the possibility of experiencing financial investigations through the broadest investigative formula, and because, at this time, were unannounced inspections for the purpose of synthetic / redditometrico also to individuals who do not necessarily carry out a business activity or profession . An introduction to the work of such wise that in later chapters will be developed with a more complete analysis of the relevant institution, aims to highlight how the law requires the execution of financial investigations , and therefore they are banking or asset, such as a tool overwhelming s ' to the now passed banking secrecy.
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