Опубликовано: 2025-06-24

LA RICOGNIZIONE DI DEBITO NEL SISTEMA DEL TESTO UNICO REGISTRO TRA (INCERTE) QUALIFICAZIONI CIVILISTICHE E RIFLESSI DI NATURA TRIBUTARIA – PARTE PRIMA

Salvatore Antonello Parente
Civitas et Lex
Раздел: Юридические науки
https://doi.org/10.31648/cetl.11057

Аннотация

The regime of registration tax applicable to a non-authenticated private deed of acknowledgement of debt has raised a number of critical issues over time. The uncertainties have concerned not only whether the registration tax should be fixed or proportional, but also the identification (in the latter case) of the applicable rate. As a result of the typification of taxable cases, in terms of method, the need to reconstruct the framework of sources appears to be a priority.

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Правила цитирования

Parente, S. A. (2025). LA RICOGNIZIONE DI DEBITO NEL SISTEMA DEL TESTO UNICO REGISTRO TRA (INCERTE) QUALIFICAZIONI CIVILISTICHE E RIFLESSI DI NATURA TRIBUTARIA – PARTE PRIMA. Civitas Et Lex, 46(2), 73–89. https://doi.org/10.31648/cetl.11057

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