Abstract
[Autom. eng. transl.] With circular no. 2/E of 14 March 2025, the Revenue Agency analyzed the innovations introduced by Legislative Decree 139/2024, implementing the tax reform, with regard to indirect taxes other than VAT. Among the main changes examined, those relating to the registration tax stand out: self-assessment and rates applicable to business transfers and preliminary contracts.
| Translated title of the contribution | Stamp, inheritances and register: the new applications of the Revenue Circular |
|---|---|
| Original language | Italian |
| Pages (from-to) | N/A-N/A |
| Journal | NORME E TRIBUTI MESE |
| Volume | 2025 |
| Issue number | 13 |
| Publication status | Published - 2025 |
Keywords
- Fiscalità Indiretta
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