Chapter Solidarietà fiscale e società di comodo
| dc.contributor.author | MERCURI, GIUSEPPE | |
| dc.date.accessioned | 2024-12-20T12:37:41Z | |
| dc.date.available | 2024-12-20T12:37:41Z | |
| dc.date.issued | 2024 | |
| dc.identifier | ONIX_20241220_9791221503685_262 | |
| dc.identifier.uri | https://0-library-oapen-org.catalogue.libraries.london.ac.uk/handle/20.500.12657/96467 | |
| dc.language | Italian | |
| dc.relation.ispartofseries | Quaderni del Dipartimento di Scienze politiche e internazionali | |
| dc.subject.classification | thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law | |
| dc.subject.classification | thema EDItEUR::L Law::LB International law | |
| dc.subject.classification | thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law | |
| dc.subject.other | Solidarity | |
| dc.subject.other | tax equity | |
| dc.subject.other | shell companies | |
| dc.subject.other | reasonableness | |
| dc.subject.other | proportionality | |
| dc.title | Chapter Solidarietà fiscale e società di comodo | |
| dc.type | chapter | |
| oapen.abstract.otherlanguage | 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. | |
| oapen.identifier.doi | 10.36253/979-12-215-0368-5.12 | |
| oapen.relation.isPublishedBy | bf65d21a-78e5-4ba2-983a-dbfa90962870 | |
| oapen.relation.isbn | 9791221503685 | |
| oapen.imprint | USiena Press | |
| oapen.series.number | 1 | |
| oapen.pages | 13 | |
| oapen.place.publication | Florence |
