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...
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| 格式: | Online |
| 語言: | 意大利语 |
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Firenze University Press
2025
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| 主題: | |
| 在線閱讀: | ONIX_20241220_9791221503685_262 |
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| _version_ | 1869519868172173312 |
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| author | MERCURI, GIUSEPPE |
| author_browse | MERCURI, GIUSEPPE |
| author_facet | MERCURI, GIUSEPPE |
| author_sort | MERCURI, GIUSEPPE |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-151138 |
| institution | Directory of Open Access Books |
| language | ita |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Firenze University Press |
| publisherStr | Firenze University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1511382025-07-21T15:44:21Z Chapter Solidarietà fiscale e società di comodo MERCURI, GIUSEPPE Solidarity tax equity shell companies reasonableness proportionality thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law 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. 2025-02-12T17:54:11Z 2025-02-12T17:54:11Z 2024-12-20T12:37:41Z 2024 chapter ONIX_20241220_9791221503685_262 https://library.oapen.org/handle/20.500.12657/96467 9791221503685 https://directory.doabooks.org/handle/20.500.12854/151138 ita Quaderni del Dipartimento di Scienze politiche e internazionali open access image/jpeg Attribution-ShareAlike 4.0 International https://library.oapen.org/bitstream/20.500.12657/96467/1/41836.pdf Firenze University Press USiena Press 10.36253/979-12-215-0368-5.12 10.36253/979-12-215-0368-5.12 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9791221503685 USiena Press 13 Florence open access |
| spellingShingle | Solidarity tax equity shell companies reasonableness proportionality thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law MERCURI, GIUSEPPE Chapter Solidarietà fiscale e società di comodo |
| title | Chapter Solidarietà fiscale e società di comodo |
| title_full | Chapter Solidarietà fiscale e società di comodo |
| title_fullStr | Chapter Solidarietà fiscale e società di comodo |
| title_full_unstemmed | Chapter Solidarietà fiscale e società di comodo |
| title_short | Chapter Solidarietà fiscale e società di comodo |
| title_sort | chapter solidarieta fiscale e societa di comodo |
| topic | Solidarity tax equity shell companies reasonableness proportionality thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| topic_facet | Solidarity tax equity shell companies reasonableness proportionality thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| url | ONIX_20241220_9791221503685_262 |
| work_keys_str_mv | AT mercurigiuseppe chaptersolidarietafiscaleesocietadicomodo |