Opublikowane: 2023-12-271

La tassazione indiretta del trust: quali prospettive ermeneutiche? Parte seconda

Salvatore Antonello Parente
Civitas et Lex
Dział: Nauki prawne
https://doi.org/10.31648/cetl.8969

Abstrakt

The second part of the essay analyzes the problems underlying the indirect taxation of the trust, in the light of the positions, not always acceptable, taken by the jurisprudence of legitimacy. From the analysis, also conducted from a de iure condendo perspective, the opportunity emerges for an adequate regulatory intervention aimed at overcoming the critical issues of the current regime. 

Słowa kluczowe:

trust, indirect taxation, guidelines of legitimacy jurisprudence, de iure condendo, perspectives

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Zasady cytowania

Parente, S. A. (2023). La tassazione indiretta del trust: quali prospettive ermeneutiche? Parte seconda. Civitas Et Lex, 40(4), 55–82. https://doi.org/10.31648/cetl.8969

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