{"id":3144,"date":"2015-08-20T10:02:54","date_gmt":"2015-08-20T08:02:54","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=3144"},"modified":"2026-04-22T09:54:04","modified_gmt":"2026-04-22T07:54:04","slug":"come-fare-indagini-bancarie-sui-conti-dei-soci","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/come-fare-indagini-bancarie-sui-conti-dei-soci\/","title":{"rendered":"Come condurre indagini bancarie sui conti dei soci?"},"content":{"rendered":"<p>Una recente sentenza della Cassazione ha stabilito che il Fisco pu\u00f2 svolgere indagini bancarie sui conti correnti dei soci e su quelli intestati a terzi. Ma come procedere in privato?<\/p>\n<h2>Indagini bancarie sui conti correnti dei soci da parte del Fisco<\/h2>\n<p>Con la sentenza n\u00b0 1236 del 22\/01\/2015, la Corte di cassazione ha stabilito che il Fisco pu\u00f2 effettuare<strong> indagini bancarie sui conti correnti dei soci di un&#8217;azienda<\/strong> per stabilire l&#8217;onere della prova in caso di contestazioni relative al reddito d&#8217;impresa. Nel caso, \u00e8 il contribuente che dovr\u00e0 dimostrare che le somme contestate non sono tassabili.<\/p>\n<p>Questa procedura \u00e8 possibile perch\u00e9 il reddito d&#8217;impresa viene calcolato considerando come ricavi i prelevamenti e i versamenti sul conto corrente, a meno che non siano inseriti in contabilit\u00e0 come pagamenti. In questo caso, infatti, sussiste l&#8217;<strong>inversione dell&#8217;onere della prova<\/strong>, quindi in contribuente dovr\u00e0 dimostrare la lecita provenienza delle somme contestate.<\/p>\n<p>I giudici precisano che &#8220;non assume particolare rilievo la circostanza che alcuni dei conti correnti bancari oggetto di indagine non fossero intestati direttamente alla societ\u00e0 contribuente ma ai suoi soci, perch\u00e9 l\u2019ufficio finanziario pu\u00f2 procedere ad accertamenti anche attraverso indagini su <strong>conti correnti bancari formalmente intestati a terzi<\/strong>, ma che si ha motivo di ritenere connessi ed inerenti al reddito del contribuente&#8221;. Il Fisco pu\u00f2 quindi effettuare indagini bancarie anche sui conti intestati a terzi.<\/p>\n<h2>Censimento bancario impresa: come individuare i conti correnti dell&#8217;impresa?<\/h2>\n<p>Per procedere a indagini sui conti correnti dei soci di un&#8217;impresa o di conti correnti terzi collegati, \u00e8 possibile <a title=\"Censimento Bancario Persona - Visure Italia\" href=\"https:\/\/www.visureitalia.com\/it\/indagini-patrimoniali-persone\/121-indagine-bancaria-persona.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><span style=\"text-decoration: underline;\">richiedere una visura censimento bancario impresa online<\/span><\/strong><\/a>: si tratta di un servizio che ricerca ed individua i principali istituti di credito presso i quali l&#8217;impresa risulta censita.<\/p>\n<p>Le<strong> Indagini Patrimoniali Impresa<\/strong> e, di conseguenza, anche il censimento bancario impresa, sono indispensabili anche qualora si voglia conoscere non solo l\u2019affidabilit\u00e0 ma, cosa ben pi\u00f9 importante, la solvibilit\u00e0 di un cliente, il giro d\u2019affari di un concorrente o di un fornitore. Risultano inoltre indispensabili per la valutazione dell\u2019affidamento di un nuovo cliente o per il rinnovo del fido commerciale ad un cliente acquisito.<\/p>\n<p><span style=\"color: #ff6600;\"><strong>Leggi anche -&gt;<\/strong><\/span>\u00a0<span style=\"text-decoration: underline;\"><strong><a title=\"Legittimo accertamento bancario sui conti correnti dei familiari\" href=\"http:\/\/www.visureitalia.com\/smartfocus\/legittimo-accertamento-bancario-familiari\/\" target=\"_blank\" rel=\"noopener noreferrer\">Legittimo accertamento bancario sui conti correnti dei familiari<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una sentenza della Cassazione ha stabilito che il Fisco pu\u00f2 svolgere indagini bancarie sui conti dei soci e intestati a terzi. Ma come procedere in privato?<\/p>\n","protected":false},"author":24,"featured_media":3148,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[764],"tags":[377,685,654,351],"class_list":["post-3144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-recupero-crediti","tag-indagini-aziendali-e-societarie","tag-indagini-patrimoniali","tag-pignoramento-conto-corrente","tag-visure-online"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indagini bancarie sui conti dei soci: come avvengono?<\/title>\n<meta name=\"description\" content=\"Una sentenza della Cassazione ha stabilito che il Fisco pu\u00f2 svolgere indagini bancarie sui conti dei soci e intestati a terzi. 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