Abstract
The essay is a note to a judgement on guarantees recognized, in the conxt of a bankruptcy, to the credit of a municipality for local tax on immovable properties-
Translated title of the contribution | [Autom. eng. transl.] Article. 2752, fourth paragraph, cod. civ. and the nature of the ICI credit in bankruptcy |
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Original language | Italian |
Pages (from-to) | 1381-1388 |
Number of pages | 8 |
Journal | DIRITTO E PRATICA TRIBUTARIA |
Volume | 76 |
Publication status | Published - 2005 |
Keywords
- Ici
- Local tax on immovable property
- fallimento
- garanzie
- guarantees in bankruptcy