Chapter Solidarietà fiscale e società di comodo
Abstract
The tax solidarity duty takes on specific connotations with respect to the original concept developed in social evolution. Indeed, this solidarity is “equal, but reasonably differentiated”. The legislator must provide (reasonable and proportionate) mechanisms for the protection of tax equity. On this point, the regime of shell companies raises several critical issues that will have to be addressed in the implementation of the tax enabling act.
Keywords
Solidarity; tax equity; shell companies; reasonableness; proportionalityDOI
10.36253/979-12-215-0368-5.12ISBN
9791221503685, 9791221503685Publisher
Firenze University PressPublisher website
https://www.fupress.com/Publication date and place
Florence, 2024Imprint
USiena PressSeries
Quaderni del Dipartimento di Scienze politiche e internazionali, 1Classification
Methods, theory and philosophy of law
International law
Taxation and duties law