Chapter Solidarietà fiscale e società di comodo
The tax solidarity duty takes on specific connotations with respect to the original concept developed in social evolution. Indeed, this solidarity is “equal, but reasonably differentiated”. The legislator must provide (reasonable and proportionate) mechanisms for the protection of tax equity. On thi...
保存先:
| 第一著者: | |
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| フォーマット: | Online |
| 言語: | イタリア語 |
| 出版事項: |
Firenze University Press
2025
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| 主題: | |
| オンライン･アクセス: | ONIX_20241220_9791221503685_262 |
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| 要約: | The tax solidarity duty takes on specific connotations with respect to the original concept developed in social evolution. Indeed, this solidarity is “equal, but reasonably differentiated”. The legislator must provide (reasonable and proportionate) mechanisms for the protection of tax equity. On this point, the regime of shell companies raises several critical issues that will have to be addressed in the implementation of the tax enabling act. |
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