Published: 2025-06-24

RECOGNITION OF DEBT IN THE CONSOLIDATED REGISTER LAW SYSTEM BETWEEN (UNCERTAIN) CIVIL LAW QUALIFICATIONS AND TAX IMPLICATIONS – FIRST PART

Salvatore Antonello Parente
Civitas et Lex
Section: Legal Sciences
https://doi.org/10.31648/cetl.11057

Abstract

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.

Keywords:

recognition of debt, registration tax, framework of sources.

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Citation rules

Parente, S. A. (2025). RECOGNITION OF DEBT IN THE CONSOLIDATED REGISTER LAW SYSTEM BETWEEN (UNCERTAIN) CIVIL LAW QUALIFICATIONS AND TAX IMPLICATIONS – FIRST PART. Civitas Et Lex, 46(2), 73–89. https://doi.org/10.31648/cetl.11057

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