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Appunti sulla nozione di maggioranza dei diritti di voto esercitabili nell'"assemblea generale" ai fini del consolidato fiscale

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

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

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
Original languageItalian
Title of host publicationScritti in onore di Enrico De Mita
Pages877-880
Number of pages4
Publication statusPublished - 2012

Keywords

  • consolidamento fiscale
  • diritto di voto
  • società di capitali

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