Pubblicato il: 2025-10-03

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

Salvatore Antonello Parente
Civitas et Lex
Sezione: Scienza giuridica
https://doi.org/10.31648/cetl.11058

Abstract

In order to correctly determine the regime of registration tax applicable to the acknowledgement of debt, the civil law reconstruction of the case is decisive. This reconstruction, in excluding any (customary) patrimonial value, leads to the conclusion that it is appropriate to subject the obligation to fixed registration duty. However, if, in the qualification of the concrete case, it should be recognised that the declaration of recognition has a modifying effect on the pre-existing situation, the proportional rate of 1% will be applicable (Article 3, Tariff, Part One, annexed to the Consolidated Register Law).

Regole di citazione

Parente, S. A. (2025). LA RICOGNIZIONE DI DEBITO NEL SISTEMA DEL TESTO UNICO REGISTRO TRA (INCERTE) QUALIFICAZIONI CIVILISTICHE E RIFLESSI DI NATURA TRIBUTARIA – PARTE SECONDA. Civitas Et Lex, 47(3), 73–88. https://doi.org/10.31648/cetl.11058

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