The article analyses the Italian regulation that allows for the dation in payment of cultural property with regard to direct and inheritance taxes. In particular, it describes the historical evolution of the existing legislation, the applicable rules, their modus operandi, and it pieces together their implementation over the years. Finally, a comparison to the French system is instrumental to a better understanding of strengths and weaknesses of the Italian one.
Pagamento di imposte mediante la cessione di beni culturali: una normativa discontinua? / Pirri Valentini, Anna. - In: AEDON. - ISSN 1127-1345. - 1:(2019), pp. 1-10.
Pagamento di imposte mediante la cessione di beni culturali: una normativa discontinua?
Anna Pirri Valentini
2019
Abstract
The article analyses the Italian regulation that allows for the dation in payment of cultural property with regard to direct and inheritance taxes. In particular, it describes the historical evolution of the existing legislation, the applicable rules, their modus operandi, and it pieces together their implementation over the years. Finally, a comparison to the French system is instrumental to a better understanding of strengths and weaknesses of the Italian one.File in questo prodotto:
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