In applying the registration tax according to the intrinsic nature and legal effects of the act submitted for registration, only the elements that can be deduced from the act itself should be considered, regardless of the extra-textual ones and related shops. On the other hand, the principle of prevalence of the (economic) substance over the form of the act has limited relevance to the definition of the moment of registration (in fixed term or in case of use) and of the methods of payment of the tax (fixed or proportional measure), as well as the distinction by category of the acts contemplated in the tariff attached to the register law. In fact, since taxation is nourished by respect for legal forms, a pillar of legal certainty, particularly in the context of the registration tax, it seems rather that it is the “form” that prevails over the “substance”, on the assumption that a identical wealth can be (or not) subject to taxation based on the use of external formalities with respect to the “intrinsic nature” of the act and its effects.
Nell’applicare l’imposta di registro secondo l’intrinseca natura e gli effetti giuridici dell’atto presentato per la registrazione, vanno considerati soltanto gli elementi desumibili dall’atto medesimo, a prescindere da quelli extra-testuali e dai negozi collegati. Per contro, il principio di prevalenza della sostanza (economica) sulla forma dell’atto ha una rilevanza limitata alla definizione del momento di registrazione (in termine fisso o in caso d’uso) e delle modalità di assolvimento del tributo (in misura fissa o proporzionale), nonché alla distinzione per categorie degli atti contemplati nella tariffa allegata al testo unico registro. Difatti, poiché la materia tributaria si nutre del rispetto delle forme giuridiche, pilastro della certezza del diritto, particolarmente nell’ambito del tributo di registro, sembra piuttosto che sia la “forma” a prevalere sulla “sostanza”, sull’assunto che un’identica ricchezza può essere (o meno) assoggettata ad imposizione in funzione dell’utilizzo di formalità esteriori rispetto alla “intrinseca natura” dell’atto e ai suoi effetti.
La riqualificazione dell’atto tra “forma giuridica” e “sostanza economica” nell’applicazione dell’imposta di registro: le suggestioni dell’ermeneutica della Consulta
Parente Salvatore Antonello
2020-01-01
Abstract
In applying the registration tax according to the intrinsic nature and legal effects of the act submitted for registration, only the elements that can be deduced from the act itself should be considered, regardless of the extra-textual ones and related shops. On the other hand, the principle of prevalence of the (economic) substance over the form of the act has limited relevance to the definition of the moment of registration (in fixed term or in case of use) and of the methods of payment of the tax (fixed or proportional measure), as well as the distinction by category of the acts contemplated in the tariff attached to the register law. In fact, since taxation is nourished by respect for legal forms, a pillar of legal certainty, particularly in the context of the registration tax, it seems rather that it is the “form” that prevails over the “substance”, on the assumption that a identical wealth can be (or not) subject to taxation based on the use of external formalities with respect to the “intrinsic nature” of the act and its effects.File | Dimensione | Formato | |
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Parente SA_Diritto e processo tributario n. 3_2020.pdf
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