Nullità parziale e occultamento del corrispettivo a fini fiscali

Translated title of the contribution: [Autom. eng. transl.] Partial invalidity and concealment of the fee for tax purposes

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The contribution questions the criteria - subjective and / or objective - to be followed in deciding whether or not the partial nullity matters the nullity of the entire contract: in particular, if the express termination clause makes it essential, pursuant to art. 1419, paragraph 1, code civ., the agreement to conceal the consideration for tax purposes.
Translated title of the contribution[Autom. eng. transl.] Partial invalidity and concealment of the fee for tax purposes
Original languageItalian
Pages (from-to)7-15
Number of pages9
JournalLA NUOVA GIURISPRUDENZA CIVILE COMMENTATA
Publication statusPublished - 2013

Keywords

  • Nullità parziale
  • patto di occultamento a fini fiscali

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