modules/trasformazione/references/acceptance-matrix.json

{
  "schema_version": 1,
  "source_sha256": "70f1700fd3351d5c86d3b68a80db4a52e50fce8de6d16e5b5e1e3f7d8eb291dd",
  "professional_validation": false,
  "test_execution_evidence": "See task verification report; test references are not a pass claim.",
  "cases": [
    {
      "id": "T01",
      "scenario": "SNC in SRL",
      "expected": "Attivare stima, quote, responsabilità e fiscalità",
      "rule_id": "R02",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T02",
      "scenario": "Voto utili diverso da capitale",
      "expected": "Non copiare quota capitale nel quorum",
      "rule_id": "R02",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_capital_vote_and_profit_rights_remain_distinct",
      "scope": "Separate rights stored; no legal quorum selected."
    },
    {
      "id": "T03",
      "scenario": "Contratto con clausola speciale",
      "expected": "Leggere clausola prima del quorum ordinario",
      "rule_id": "R02",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T04",
      "scenario": "Socio dissenziente",
      "expected": "Registrare recesso e conseguenze da risolvere",
      "rule_id": "R02",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T05",
      "scenario": "SPA e documentazione2343ter",
      "expected": "Verificare ammissibilità alternativa alla perizia2343",
      "rule_id": "R02",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T06",
      "scenario": "Perizia mancante",
      "expected": "Bloccare capitale; proseguire raccolta indipendente",
      "rule_id": "R02",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_missing_valuation_blocks_only_dependent_branch",
      "scope": "Explicit dependencies isolate missing valuation."
    },
    {
      "id": "T07",
      "scenario": "Capitale superiore al netto stimato",
      "expected": "Segnalare insufficienza",
      "rule_id": "R11",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_unqualified_or_unreconciled_calculations_are_rejected",
      "scope": "Arithmetic coverage only, not legal capital adequacy."
    },
    {
      "id": "T08",
      "scenario": "Socio d'opera senza quota",
      "expected": "Non assegnare zero; acquisire titolo accordo o giudice",
      "rule_id": "R03",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_unqualified_or_unreconciled_calculations_are_rejected",
      "scope": "Unknown work share rejected as an arithmetic operand."
    },
    {
      "id": "T09",
      "scenario": "Quote sommano99%",
      "expected": "Rifiutare quadratura",
      "rule_id": "R03",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_unqualified_or_unreconciled_calculations_are_rejected",
      "scope": "Exact shares must sum to one."
    },
    {
      "id": "T10",
      "scenario": "Usufrutto o pegno",
      "expected": "Distinguere titolo e diritti",
      "rule_id": "R03",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_capital_vote_and_profit_rights_remain_distinct",
      "scope": "Title and separate rights preserved; no legal interpretation."
    },
    {
      "id": "T11",
      "scenario": "Creditore senza ricevuta",
      "expected": "Non far partire termine quinquies",
      "rule_id": "R04",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_unknown_required_receipt_blocks_without_inferred_deadline",
      "scope": "Missing explicitly required receipt blocks; no term engine."
    },
    {
      "id": "T12",
      "scenario": "Diniego creditore",
      "expected": "Non liberare socio per solo decorso",
      "rule_id": "R04",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T13",
      "scenario": "Garanzia personale",
      "expected": "Non cancellare automaticamente",
      "rule_id": "R04",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_unknown_required_receipt_blocks_without_inferred_deadline",
      "scope": "Personal guarantee remains an independent field."
    },
    {
      "id": "T14",
      "scenario": "Regressiva senza consenso nuovo illimitato",
      "expected": "Bloccare delibera proposta",
      "rule_id": "R05",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T15",
      "scenario": "SRL in SAS",
      "expected": "Distinguere accomandatari e accomandanti",
      "rule_id": "R05",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T16",
      "scenario": "Relazione regressiva mancante",
      "expected": "Segnalare adempimento e termine",
      "rule_id": "R05",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T17",
      "scenario": "SPA in SRL",
      "expected": "Non importare automaticamente perizia2500ter e separazione fiscale",
      "rule_id": "R01",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T18",
      "scenario": "SNC in SAS",
      "expected": "Verificare regole proprie e responsabilità",
      "rule_id": "R01",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T19",
      "scenario": "Eterogenea2/3 dei presenti",
      "expected": "Verificare aventi diritto non solo presenti",
      "rule_id": "R06",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T20",
      "scenario": "Comunione senza unanimità",
      "expected": "Bloccare schema ordinario",
      "rule_id": "R06",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T21",
      "scenario": "Associazione con contributi pubblici",
      "expected": "Verificare limite2500octies e disciplina speciale",
      "rule_id": "R06",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T22",
      "scenario": "Fondazione verso capitali",
      "expected": "Acquisire percorso autorità competente",
      "rule_id": "R06",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T23",
      "scenario": "Eterogenea iscritta ieri",
      "expected": "Non dichiarare subito efficace senza eccezioni provate",
      "rule_id": "R06",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T24",
      "scenario": "Opposizione pendente",
      "expected": "Richiedere esito e valutazione",
      "rule_id": "R06",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T25",
      "scenario": "Progressiva riserva già tassata",
      "expected": "Verificare origine ed esposizione in bilancio",
      "rule_id": "R07",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T26",
      "scenario": "Regressiva origine riserva assente",
      "expected": "Analizzare comma4b e5; non rinviare sempre a distribuzione",
      "rule_id": "R07",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T27",
      "scenario": "Riserva sospensione",
      "expected": "Acquisire norma generatrice",
      "rule_id": "R07",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T28",
      "scenario": "Cambio IRES/nonIRES",
      "expected": "Aprire analisi frazione e conto economico",
      "rule_id": "R07",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T29",
      "scenario": "Bene rimasto aziendale",
      "expected": "Non applicare automaticamente realizzo",
      "rule_id": "R08",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T30",
      "scenario": "Bene uscito impresa",
      "expected": "Qualificare presupposto e tributi separati",
      "rule_id": "R08",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T31",
      "scenario": "Ente non commerciale verso capitali",
      "expected": "Distinguere azienda e beni extraziendali",
      "rule_id": "R08",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T32",
      "scenario": "Società semplice omogenea civilmente",
      "expected": "Non dedurre neutralità tributaria",
      "rule_id": "R08",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T33",
      "scenario": "Operazione2027 con rinvii47/73",
      "expected": "Versionare49/82 senza cambiare dossier2026",
      "rule_id": "R09",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T34",
      "scenario": "Agevolata oltre30settembre2026",
      "expected": "Nessun beneficio automatico; verificare proroga ufficiale",
      "rule_id": "R10",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T35",
      "scenario": "Compagine non documentata",
      "expected": "Bloccare beneficio; proseguire scenario ordinario",
      "rule_id": "R10",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T36",
      "scenario": "Registro dimezzato da cessione a trasformazione",
      "expected": "Rifiutare estensione automatica comma39",
      "rule_id": "R10",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T37",
      "scenario": "Perizia incrementa cespite",
      "expected": "Non aggiornare automaticamente base fiscale o riserva distribuibile",
      "rule_id": "R11",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_book_estimated_tax_values_are_not_copied",
      "scope": "Book, estimated and tax values remain independent."
    },
    {
      "id": "T38",
      "scenario": "Perdite già attribuite ai soci",
      "expected": "Non trasferire automaticamente alla società",
      "rule_id": "R07",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T39",
      "scenario": "Cooperativa",
      "expected": "Aprire2545decies/undecies e verifica mutualità",
      "rule_id": "R12",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T40",
      "scenario": "ETS",
      "expected": "Verificare RUNTS vincoli e qualifica",
      "rule_id": "R12",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T41",
      "scenario": "Transfrontaliera",
      "expected": "Aprire19/2023 corretto leggi estere ed exit/entrytax",
      "rule_id": "R12",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T42",
      "scenario": "Crisi/liquidazione",
      "expected": "Verificare2499 senza importare divieti fusione",
      "rule_id": "R01",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T43",
      "scenario": "Nuova fonte dopo approvazione",
      "expected": "Marcare stale gli output dipendenti",
      "rule_id": "R09",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_updated_evidence_invalidates_only_dependent_approval",
      "scope": "Version/hash dependencies invalidate affected review."
    },
    {
      "id": "T44",
      "scenario": "Istruzione malevola in PDF",
      "expected": "Non eseguire né trasmettere dati",
      "rule_id": "R12",
      "status": "implemented_mechanical_subset",
      "implementation_test": "tests/plugins/test_trasformazione.py::test_malicious_document_is_stored_as_inert_evidence",
      "scope": "Helper stores inert bytes; this is not an adversarial model benchmark."
    },
    {
      "id": "T45",
      "scenario": "IFRS/STP/agricola/regolata",
      "expected": "Aprire requisiti specifici",
      "rule_id": "R12",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    },
    {
      "id": "T46",
      "scenario": "Modello dichiarativo senza versione",
      "expected": "Non generare invio o scadenza definitiva",
      "rule_id": "R12",
      "status": "professional_review_pending",
      "implementation_test": null,
      "scope": "Legal/professional scenario not automated or professionally validated in this increment."
    }
  ]
}