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2. 3.

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rient rano nell’am bit o di applicazione della norm a le societ à di ogni t ipo, con o senza personalit à giuridica, non resident i relat ivam ent e alle at t ivit à com m erciali esercit at e nel t errit orio dello St at o m ediant e st abili organizzazioni per le st abili organizzazioni, l’individuazione dei soci qualificat i deve avvenire con riferim ent o ai soci qualificat i della societ à non resident e ai fini dell'individuazione dei finanziam ent i rilevant i, si deve t ener cont o esclusivam ent e dei finanziam ent i erogat i da soci qualificat i o loro part i correlat e alla societ à est era debit rice per la part e im put abile alla st abile organizzazione nel t errit orio dello St at o. Qualora non sia possibile l'im put azione specifica di t ali finanziam ent i in capo alla st abile organizzazione, essa deve essere individuat a sulla base del rapport o fra i ricavi della st abile organizzazione e quelli della societ à est era. ai fini della det erm inazione del pat rim onio net t o cont abile ( post o al denom inat ore del rapport o di indeducibilit à) per le SO di deve t ener cont o del fondo di dot azione appart enent e alla SO st essa 53

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9 l’head office di un st abile organizzazione non cost it uisce socio qualificat o della st abile organizzazione o par t e cor relat a pert ant o bisognerebbe ident ificare quale part e erogat rice del finanziam ent o il socio della societ à non resident e o event uali part i cor relat e, necessar iam ent e diver se dalla st abile organizzazione che non present a aut onom ia giur idica e cont rat t uale ( in quest o senso CM) ;

9 la st abile or ganizzazione non present a un bilancio e nessuna nor m a di carat t ere civilist ico e fiscale fa riferim ent o al Pat rim onio net t o della st abile organizzazione; va t ut t avia considerat o che da un punt o di vist a sost anziale, essendo la st abile organizzazione t enut a alla predisposizione delle scr it t ure cont abili ai sensi dell’art . 14 del DPR 600, pot rebbero desum er si t ut t i gli elem ent i necessar i alla det er m inazione dei dat i cont abili richiest i dalla nor m a.

9 il sogget t o debit ore t it olat o a fornire la dim ost razione del fat t o che l’am m ont are dei finanziam ent i è giust ificat o dalla propria esclusiva capacit à di credit o sarebbe event ualm ent e l’head office e non la st abile organizzazione; ciò in cont rast o con la r at io della disposizione ant ielusiva di cui in ogget t o. 9 l’head office non ha un rappor t o di cont rollo diret t o o indiret t o della 56 st abile organizzazione

6WDELOH 2UJDQL]]D]LRQH DL ILQL ,9$ I n am bit o I VA non esist e una definizione legislat iva di st abile organizzazione I n prassi e giurisprudenza esist ono different i posizioni, la t esi piÚ recent e e accredit at a rit iene che la st abile organizzazione si carat t erizza per il concorso dei seguent i elem ent i: a) esist enza di un’inst allazione fissa ( locali, m at eriali, at t rezzat ure) b) presenza cont em poranea di m ezzi um ani e t ecnici idonei c) esercizio di at t ivit à rilevant i ai fini I VA C. Giust . CE 17.07.1997, Cass. 11.03.2003 n. 3570, Cass. 6.04.2004 n. 6799, CTR Lom bardia 8.11.2004 n. 52

57

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Secondo la prevalent e t esi m inist eriale, la st abile organizzazione assum e aut onom a sogget t ivit à d’im post a rispet t o alla casa m adre le prest azioni effet t uat e dalla S.O. a favore della casa m adre sono sogget t e ad I VA se sussist ono i presuppost i t errit oriale e ogget t ivo ( R.M. 9.01.2002 n. 4/ E)

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Con riguardo alle operazioni effet t uat e in I t alia, le st abili organizzazioni sono sogget t e alle st esse form alit à ed obblighi ( inizio at t ivit à m odello AA7/ 7, acquisizione part it a I VA, fat t urazione, dichiarazione, versam ent i ….) e beneficiano degli st essi dirit t i ( plafond per gli esport at ori, det razione, rim borsi ….) previst i per le im prese it aliane ( Art . 17 D.p.R. 633/ 1972)

•

Ciò vale però solo per le operazioni m at erialm ent e effet t uat e dalla S.O. e non per quelle r ealizzat e diret t am ent e dalla casa m adre per le quali è necessaria la nom ina di un rappr esent ant e fiscale o l’ident ificazione diret t a 58

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Possono risult are cont rollant i ai fini del consolidat o, le societ à e gli ent i com m erciali di ogni t ipo non resident i nel t errit orio dello St at o che hanno per ogget t o esclusivo o principale l'esercizio di at t ivit à com m erciali, a condizione di: - essere resident i in Paesi con i quali è in vigore un accordo per evit are la doppia im posizione ( e che consent a lo scam bio di inform azioni * ) - esercit are nel t errit orio dello St at o un'at t ivit à d'im presa ( art . 55) , m ediant e una st abile organizzazione ( art . 162) nel cui pat rim onio sia com presa la part ecipazione in ciascuna societ à cont rollat a. * Precisazione della C.M. 20.12.2004 n. 53/ E 59

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&)& ± $UW 7XLU 3UHVXSSRVWL Regim i fiscali privilegiat i individuat i con D.M. 21 novem bre 2001 • Crit eri FRPH %ODFN /LVW ¾livello di t assazione sensibilm ent e inferiore di quello

applicat o in I t alia ¾m ancanza di un adeguat o scam bio di inform azioni ¾alt ri crit eri equivalent i NB Non è richiest o che siano Paesi non appart enent i all’UE La disciplina CFC è applicabile alle societ à e st abili organizzazioni localizzat e in Svizzera che, pur essendo in t eoria assogget t at e ad im post e m unicipali o cant onali, di fat t o beneficiano per effet t o di accordi am m inist rat ivi, di t rat t am ent i fiscali part icolari sost anzialm ent e analoghi dell’esenzione dalle predet t e im post e ( C.M. del 12.02.2002 75 n. 18/ E)

&)& ± $UW 7XLU ,PSXWD]LRQH H GHWHUPLQD]LRQH GHO UHGGLWR I reddit i del sogget t o non resident e: ¾ sono im put at i al sogget t o resident e ( t rasparenza) in proporzione alle part ecipazioni det enut e al t erm ine dell’esercizio o periodo di gest ione, anche se non percepit i Ant icipazione del m om ent o im posit ivo ¾ sono sogget t i a t assazione separat a ¾ scont ano l’aliquot a m edia applicat a al reddit o com plessivo net t o del sogget t o resident e ¾ l’aliquot a m edia applicat a non può essere inferiore al 27% 76

&)& ± $UW 7XLU 'HWHUPLQD]LRQH GHO UHGGLWR Nella det erm inazione dei reddit i del sogget t o est ero si applicano le norm e relat ive ai reddit i d’im presa per le persone fisiche ( Tit olo I , capo VI Tuir) (VFOXVLRQL: art . 86, com m a 4 ( rat eazione delle plusvalenze) – art . 102, com m a 3 ( am m ort am ent o ant icipat o e accelerat o) Si applicano, inolt re: - art . 102, com m a 3 ( riport o delle perdit e) - art . 111 ( im prese di assicurazione) - art . 112 ( operazioni fuori bilancio) 3HUGLWH – A differenza degli ut ili, le perdit e QRQ sono im put at e per t rasparenza al sogget t o cont rollant e m a possono essere ut ilizzat e solo per com pensare gli ut ili fut uri prodot t i dal sogget t o est ero. 77

&)& ± $UW 7XLU 'HWHUPLQD]LRQH GHO UHGGLWR le im post e pagat e dal sogget t o est ero a t it olo definit ivo sono am m esse in det razione il cont rollant e resident e deve dichiarare i reddit i percepit i dal sogget t o est ero CFC nel quadro FC della propria dichiarazione dei reddit i 8WLOL GLVWULEXLWL - Per evit are doppia im posizione: ¾ gli ut ili dist ribuit i dal sogget t o est ero non concorrono a form are il reddit o del sogget t o resident e fino all’am m ont are del reddit o conseguit o dal sogget t o est ero già im put at o al sogget t o resident e ( anche in esercizi precedent i) ¾ le im post e pagat e sugli ut ili dal sogget t o est ero sono am m esse in det razione fino a concorrenza di quelle det erm inat e con t assazione separat a. 78

&)& ± $UW 7XLU 'HWHUPLQD]LRQH GHO UHGGLWR Esem pio: • Ut ile lordo CFC • Tassazione St at o CFC ( 20% ) • Ut ile net t o/ dividendo CFC • Reddit o im ponibile • cont rollant e it aliana • I RES ( 33% ) • I m post a già pagat a CFC • I m post a net t a •

Ut ile net t o cont rollant e it aliana

1.000 ( 200) 800 1.000 330 ( 200) 130

800 – 130 = 670

I l dividendo dist ribuit o dalla CFC non concorre alla form azione del reddit o perché inferiore ( 800) al reddit o im put at o per t rasparenza ( 1.000)

79

&)& ± $UW 7XLU 'LVDSSOLFD]LRQH La disciplina CFC non si applica se il sogget t o resident e dim ost ra che a) la societ à o ent e non resident e svolge un’effet t iva at t ivit à indust riale o com m erciale, com e sua principale at t ivit à, nello St at o o t errit orio in cui ha sede E RSSXUH c) dalle part ecipazioni non consegue l’effet t o di localizzare i reddit i in St at i o t errit ori a regim i fiscali privilegiat i. I NTERPELLO PREVENTI VO ai sensi dell’art . 11 L. 212/ 2000 80

&)& ± $UW 7XLU ,QWHUSHOOR Dim ost razione dell’effet t ivo svolgim ent o di un’at t ivit à indust riale o com m erciale •

Rileva che la societ à est era CFC svolga un’at t ivit à com m erciale ai sensi dell’art . 2195 del Cod. Civ., con una st rut t ura organizzat iva idonea allo svolgim ent o di t ale at t ivit à oppure alla sua aut onom a preparazione e conclusione ( Art . 5, com m a 3 Decret o at t uat ivo n. 429/ 2001)

¾ Necessaria prova docum ent ale ( com e per disapplicazione art .

110, com m a 10 Tuir)

Let t era Cir colare del 23 Maggio 2003 n. 29/ E e R.M. n. 46/ E del 16 Marzo 2004

81

&)& ± $UW 7XLU ,QWHUSHOOR Dim ost razione di non localizzare i reddit i in St at i o t errit ori a regim i fiscali privilegiat i

•

E’ necessario fornire la prova che i reddit i conseguit i da sogget t i CFC sono prodot t i in m isura non inferiore al 75% in St at i o t errit ori diversi da quelli inclusi nella EODFN OLVW ed ivi sot t opost i int egralm ent e a t assazione ordinaria ( Art . 5, com m a 3 Decret o at t uat ivo n. 429/ 2001)

82

&)& ± $UW 7XLU ,QWHUSHOOR I nt erpello prevent ivo SULPD di porre in essere il com port am ent o previst o dalla norm a L’ist anza di disapplicazione dell’art . 167, deve essere rivolt a all’Agenzia delle Ent rat e – Direzione Cent rale per la norm at iva ed il Cont enzioso La rispost a è fornit a ent ro 120 giorni, che decorrono dalla dat a di consegna/ ricezione dell’ist anza da part e dell’Agenzia L’Agenzia può richiedere l’int egrazione della docum ent azione fornit a 1 sola volt a. Tale richiest a int errom pe il t erm ine dei 120 giorni che ricom incia a decorrere dalla dat a di ricezione della docum ent azione int egrat iva

83

&)& Âą $UW 7XLU ,QWHUSHOOR VHJXH

‰ Ult eriori richiest e non producono effet t i sul t erm ine ‰ Decorso il t erm ine senza at t o espresso, vale il silenzioassenso ‰ L’ist anza produce effet t i a decorrere dal periodo d’im post a per il quale il t erm ine di present azione della dichiarazione dei reddit i scade successivam ent e alla com unicazione della rispost a dell’Agenzia ‰ I l parere favorevole dell’Agenzia consent e la disapplicazione anche per i periodi d’im post a successivi purchĂŠ le circost anze e i presuppost i in base ai quali è st at a fornit a non siano nel frat t em po m odificat i. Ai fini dell’applicazione della norm at iva CFC non possono assum ere alcun valore i UXOLQJ QHJDWLYL volt i a m odificare in peggio l’operat ivit Ă di disposizioni che discendono da principi di dirit t o t ribut ario condivisi a livello int ernazionale ( R.M. del 15.11.2002 n. 358/ E) 84

,PSUHVH FROOHJDWH ¹ $UW 7XLU •

•

A part ire dal 1° gennaio 2004 le disposizioni det t at e per le CFC si sarebbero dovut e applicare anche alle societ Ă localizzat e in St at i o t errit ori con regim e fiscale privilegiat o in cui il sogget t o resident e det iene diret t am ent e o indiret t am ent e – anche t ram it e societ Ă fiduciaria o int erpost a persona – una part ecipazione agli ut ili dell’im presa non inferiore al 20% ( 10% per le societ Ă quot at e) . La m ancanza del decret o at t uat ivo ha rit ardat o l’applicazione. At t uazione: Decret o del Minist ero delle Finanze del 7 agost o 2006, in vigore dal 21 ot t obre 2006 per il periodo in corso a t ale dat a. 7DOH GLVSRVL]LRQH QRQ VL DSSOLFD SHU OH SDUWHFLSD]LRQL SRVVHGXWH LQ VRJJHWWL QRQ UHVLGHQWL UHODWLYDPHQWH DL UHGGLWL GHULYDQWL GD ORUR VWDELOL RUJDQL]]D]LRQL DVVRJJHWWDWH D UHJLPL ILVFDOL SULYLOHJLDWL

85

,PSUHVH FROOHJDWH ¹ $UW 7XLU I l reddit o delle societ à est ere collegat e da im put are al sogget t o resident e è det erm inat o in m isura corrispondent e al m aggiore t ra: 1. 2.

l’ut ile ant e im post e risult ant e dal bilancio della societ à est era I l reddit o forfet t ariam ent e det erm inat o sulla base dei seguent i coefficient i: - 1% del valore delle part ecipazioni, st rum ent i finanziari e assim ilat i, obbligazioni e alt ri t it oli di m assa, aum ent at o del valore dei credit i - 4% del valore di navi ed aerom obili ( anche in locazione finanziaria) - 15% del valore com plessivo delle alt re im m obilizzazioni det enut e ( anche in locazione finanziaria)

Valut azione ut ile e elem ent i dell’at t ivo: at t est at a da revisori

86

,PSUHVH FROOHJDWH ¹ $UW 7XLU Tem i di discussione: – – –

–

Problem i applicat ivi; Com pat ibilit Ă con i Trat t at i; Collegam ent o: concet t o di “ societ Ă collegat eâ€? piĂš am pio di quello civilist ico ( a causa del rapport o di collegam ent o indiret t o e riferit o alla part ecipazione agli ut ili) ; Casi di possesso indiret t o e rapport o di collegam ent o

Cfr. Circolare Assonim e n. 49 del 2006

87

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