La tassazione indiretta del trust: quali prospettive ermeneutiche? Parte seconda
Indirect taxation of trust: which hermeneutical perspectives? – second part
Author(s): Salvatore Antonello ParenteSubject(s): Public Law, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: trust; indirect taxation; guidelines of legitimacy jurisprudence; de iure condendo; perspectives;
Summary/Abstract: The second part of the essay analyzes the problems underlying the indirect taxation of the trust, in the light of the positions, not always acceptable, taken by the jurisprudence of legitimacy. From the analysis, also conducted from a de iure condendo perspective, the opportunity emerges for an adequate regulatory intervention aimed at overcoming the critical issues of the current regime.
Journal: Civitas et Lex
- Issue Year: 40/2023
- Issue No: 4
- Page Range: 55-82
- Page Count: 28
- Language: Italian