The paper critically examines the decision 24 December 2020, no. 29506, of the Italian Su preme Court of Cassation concerning family pact’s tax profiles, underlining a jurisprudential revirement with respect to the previous orientation on the matter. It also reconstructs civil and tax regulations of family pact, trying to highlight its essential aspects and, at the same time, the interpretative uncertainties that characterize it.
Revirement della Cassazione rispetto ai profili tributari relativi al patto di famiglia / Lancia, Riccardo. - In: FAMILIA. - ISSN 1592-9930. - 4(2021), pp. 606-629.
Revirement della Cassazione rispetto ai profili tributari relativi al patto di famiglia
Riccardo Lancia
2021
Abstract
The paper critically examines the decision 24 December 2020, no. 29506, of the Italian Su preme Court of Cassation concerning family pact’s tax profiles, underlining a jurisprudential revirement with respect to the previous orientation on the matter. It also reconstructs civil and tax regulations of family pact, trying to highlight its essential aspects and, at the same time, the interpretative uncertainties that characterize it.
File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
17 - Revirement della Cassazione rispetto ai profili tributari relativi al patto di famiglia.pdf
Solo gestori archivio
Tipologia:
Versione dell'editore
Licenza:
Tutti i diritti riservati
Dimensione
774.31 kB
Formato
Adobe PDF
|
774.31 kB | Adobe PDF | Visualizza/Apri |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
