Due questioni in tema di imposte sui redditi: la retroattività delle disposizioni del testo unico e la intassabilità delle plusvalenze nel concordato preventivo con cessione dei beni, in Giurisprudenza italiana

Translated title of the contribution: [Autom. eng. transl.] Two issues regarding income tax: the retroactivity of the provisions of the consolidated act and the capital loss of capital gains in the arrangement with the sale of goods, in Italian law

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] note to sentence of the Supreme Court of 4 June 1996 n. 5112.
Translated title of the contribution[Autom. eng. transl.] Two issues regarding income tax: the retroactivity of the provisions of the consolidated act and the capital loss of capital gains in the arrangement with the sale of goods, in Italian law
Original languageItalian
Pages (from-to)3-8
Number of pages6
JournalGIURISPRUDENZA ITALIANA
Publication statusPublished - 1996

Keywords

  • Concordato preventivo
  • Imposte sui redditi
  • Intassabilità plusvalenze
  • Retroattività disposizioni testo unico

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