Non-existent operation and burden of proof: latest decisions of Supreme Court

The Supreme Court stated that when the Tax Authority challenge a non-existent operations, the burden of proof about the tax evasion is on the Tax Office. Even rebuttable presumptions are sufficient for the Tax Office, provided they have the requisite of gravity, precision and concordance. Moreover, the burden of proof is transferring to the tax payer who wants prove that he didn’t commit fraudulent transfer and that he didn’t know about the illegal operation (decision n. 3473 e n. 3474 on 13th February 2018, n. 9721 on 19th April 2018 and n. 13354 on 28th October 2018).