Opublikowane: 2016-03-311

MEDIAZIONE CONCILIATIVA E FISCALITÁ INDIRETTA – PARTE SECONDA1: IL REGIME DELL’IMPOSTA DI REGISTRO

SALVATORE ANTONELLO PARENTE
Civitas et Lex
Dział: Nauki prawne
https://doi.org/10.31648/cetl.2296

Abstrakt

The second tax measure of favor on conciliatory mediation, consists of partial exemption from
registration fee: art. 17, paragraph 3, d.lgs. n. 28/2010 prescribes that the agreement is exempt from
registration fee, within the limit of euro 50,000.00 value; otherwise, the tax is due to the excess,
according to ordinary criteria, namely a fixed fee in the event that the performance be deducted in
the minutes of settlement are subject to Value Added Tax (VAT), depending on the meaning of art.
40, d.p.r. n. 131 of 1986, that is, otherwise, the tax will be applied with the proportional rate, which
varies in relation to the content of the agreement. The calculation of the overpayment should be
carried out according to the actual verbal content to determine if the case requires the mandatory
or voluntary registration and if the tax is to be calculated as fixed or proportional size.
The agreement on the outcome of the mediation procedure, annexed to the minutes or
transfused within it, can take nature, contents and effects, ranging from assessment, to surrender,
to the transaction itself. The nature of the store has a priority interest for the ombudsman and
mediation body to the effects of the registration fee.
The facility is aimed at encouraging recourse to mediation proceedings and to promote success.
The benefit, however, may give rise to possible tax avoidance phenomena, in this case in which the
parties are abusing the mediation process with the conclusion of agreements aimed to establish the
constituent acts or slides that are benefiting from lower tax treatment of the ordinary: the parties
may have recourse in a fictitious to mediation, simulating a dispute does not exist, to receive partial
exemption from registration fee and implement tax-cost slides effects content, with a dangerous
instrumentalisation of the mediation procedure.

Słowa kluczowe:

tax regime, Conciliatory mediation, total registration fee exemption

Pobierz pliki

Zasady cytowania

PARENTE, S. A. (2016). MEDIAZIONE CONCILIATIVA E FISCALITÁ INDIRETTA – PARTE SECONDA1: IL REGIME DELL’IMPOSTA DI REGISTRO. Civitas Et Lex, 9(1), 41–74. https://doi.org/10.31648/cetl.2296

Cited by / Share


Ta strona używa pliki cookie dla prawidłowego działania, aby korzystać w pełni z portalu należy zaakceptować pliki cookie.