Thus short essay examines in a critical manner, from a company law perspective, the prerequisites of the so called consolidated fiscal position and focuses on the ministerial decree giving application to the law, showing that the decree unlawfully limited the original scope of the law.
|Translated title of the contribution||[Autom. eng. transl.] Notes on the notion of majority of the voting rights exercisable in the "general meeting" for the purposes of tax consolidation|
|Title of host publication||Scritti in onore di Enrico De Mita|
|Number of pages||4|
|Publication status||Published - 2012|
- consolidamento fiscale
- diritto di voto
- società di capitali