I limiti alla trasposizione in ambito iva del sindacato sull’antieconomicità dei costi

ABSTRACT The article begins with a critical analysis concerning the procedure, increasingly used by the financial administration, that values the idea of “being economic” as the main tool of tax assessment. Offices, using the normal value as comparison parameter, deny the deductibility of "uneconomic" costs, considered as "abnormal" and "disproportionate" compared to ordinary rules the enterpreneur should pursue. As regards the context of direct taxation, this concept has been consolidated also in law cases of legitimacy’s judges, which raises many doubts about the excessive importance given to this amendment standard. The paper aims to analyze how, by transposition to the context of Value Added Tax of these claims based on “anti-economic” costs, the financial administration, endorsed by the judges of legitimacy, tends to deny the deduction of tax related to the above mentioned "anti-economic" costs. However, the author wants to underline that it is the same structure of Value Added Tax that confirms the limits and the irrelevance, of these adjustments, destined to be illegitimate considering the principles of Value Added Tax itself.