Chapter Solidarietà fiscale e società di comodo
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ArtikelSerie: Utgivningsinformation: Florence Firenze University Press USiena Press [Imprint] 2024Beskrivning: 1 electronic resource (13 p.)Innehållstyp: - text
- computer
- online resource
- 9791221503685
- Law
- Jurisprudence and general issues
- Methods, theory and philosophy of law
- International law
- Laws of specific jurisdictions and specific areas of law
- Taxation and duties law
- L Law
- LA Jurisprudence and general issues
- LAB Methods
- LB International law
- LN Laws of specific jurisdictions and specific areas of law
- LNU Taxation and duties law
- Solidarity
- proportionality
- reasonableness
- shell companies
- tax equity
- thema EDItEUR
- theory and philosophy of law
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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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