ABSTRACT - Discussing about the new Article 2495 of the Civil Code, the Supreme Court has clarified the major tax consequences of the cancellation of limited liability companies from the commercial register. Many doubt, however, remain on the subsequent activities of the financial offices, in part fueled by the absence of regulatory guidance on the tax treatment of income arising after termination of corporate. The Law Department of the Revenue Agency has recently looked into this topic with a resolution that offers the opportunity to rebuild and enhance the systematic profiles of this matter for the supreme interest of certainty in legal relations.

Profili procedimentali dei rapporti giuridici attivi sopravvenuti all’estinzione societaria

SELICATO, GIANLUCA
2012-01-01

Abstract

ABSTRACT - Discussing about the new Article 2495 of the Civil Code, the Supreme Court has clarified the major tax consequences of the cancellation of limited liability companies from the commercial register. Many doubt, however, remain on the subsequent activities of the financial offices, in part fueled by the absence of regulatory guidance on the tax treatment of income arising after termination of corporate. The Law Department of the Revenue Agency has recently looked into this topic with a resolution that offers the opportunity to rebuild and enhance the systematic profiles of this matter for the supreme interest of certainty in legal relations.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11586/105001
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