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Chapter Solidarietà fiscale e società di comodo

dc.contributor.authorMERCURI, GIUSEPPE
dc.date.accessioned2025-01-31T18:47:03Z
dc.date.available2025-01-31T18:47:03Z
dc.date.issued2024
dc.date.submitted2024-12-20T12:37:41Z
dc.identifierONIX_20241220_9791221503685_262
dc.identifierhttps://library.oapen.org/handle/20.500.12657/96467
dc.identifier.urihttps://doab-dev.siscern.org/handle/20.500.12854/150611
dc.description.abstractThe 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.
dc.languageItalian
dc.relation.ispartofseriesQuaderni del Dipartimento di Scienze politiche e internazionali
dc.rightsopen access
dc.subject.otherSolidarity
dc.subject.othertax equity
dc.subject.othershell companies
dc.subject.otherreasonableness
dc.subject.otherproportionality
dc.subject.otherthema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
dc.subject.otherthema EDItEUR::L Law::LB International law
dc.subject.otherthema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
dc.titleChapter Solidarietà fiscale e società di comodo
dc.typechapter
oapen.identifier.doi10.36253/979-12-215-0368-5.12
oapen.relation.isPublishedBy2ec4474d-93b1-4cfa-b313-9c6019b51b1a
oapen.relation.isbn9791221503685
oapen.imprintUSiena Press
oapen.pages13
oapen.place.publicationFlorence
dc.seriesnumber1
dc.abstractotherlanguageThe 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.


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