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    Pubblicato il: 2015-12-311
    V. 8 N. 4 (2015)

    MEDIAZIONE CONCILIATIVA E FISCALITÁ INDIRETTA – PARTE PRIMA1: IL REGIME DELL’IMPOSTA DI BOLLO

    SALVATORE ANTONELLO PARENTE
    Civitas et Lex
    Sezione: Scienza giuridica
    https://doi.org/10.31648/cetl.2190

    Abstract

    The system of tax benefits to the parties recognised that access to mediation proceedings raises
    certain problems for the lack of uniformity of legislation, poorly supported at the level of detail
    concerning discipline tax benefits.
    Articles 17, paragraphs 1–3, and 20, d.lgs. March 4, 2010, n. 28, regulate three different types
    of tax breaks: two, in terms of indirect taxation, consisting of tax for acts of mediation procedure
    (total exemption from stamp duty for all acts, documents and measures relating to the mediation
    process; partial relief from registration tax, which applies to only verbal agreement); the third,
    however, with regard to direct taxation, with the features of a tax credit commensurate with
    compensation paid by the parties to the mediation body.
    The first tax measure of favor, governed by art. 17, paragraph 2, d.lgs. n. 28/2010, in line with
    previous experiences on extrajudicial conciliation corporate matters (art. 39, paragraph 1, d.lgs.
    January 17, 2003, n. 5), consists in exemption from stamp duty (d.P.R. October 26, 1972, n. 642)
    and each expense, fee or right of any kind and nature, concerning acts, documents and measures
    relating to the mediation process.
    In applying these principles, are not subject to stamp duty or clerical rights, mediation,
    the accompanying documents, the act of accession to the ombudsman’s proposal, the proposal
    formulated by the ombudsman mediation, the mediation and the lack of agreement, together with
    any copies, memories, in addition to the appointment of any technical consultants. Similarly, are exempt from stamp tax the act of appointment and acceptance of the mandate
    conferred by the mediator, the mediation affairs registry, the list of mediators entered the body,
    subscribe to the ombudsman’s impartiality and service evaluation.
    It is doubtful whether the term expense, fee or right of any kind and nature can be understood
    in the sense, in order to apply the exemption to other types of taxes not expressly mentioned: for
    example, cadastral and mortgage taxes.

    Scarica file

    Regole di citazione

    PARENTE, S. A. (2015). MEDIAZIONE CONCILIATIVA E FISCALITÁ INDIRETTA – PARTE PRIMA1: IL REGIME DELL’IMPOSTA DI BOLLO. Civitas Et Lex, 8(4), 43–61. https://doi.org/10.31648/cetl.2190

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