Abstract
With a historical-evolutionary approach, the chapter deals with the taxation of income from buildings, examining the relationship between effective income and "ordinary income", and investigating the relationships between income and property taxation.
Translated title of the contribution | [Autom. eng. transl.] Income from buildings |
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Original language | Italian |
Title of host publication | Codice della proprietà e dei diritti reali immobiliari |
Editors | Filippo Preite, Marcello Di Fabio |
Pages | 1480-1495 |
Number of pages | 16 |
Volume | 2015 |
Publication status | Published - 2015 |
Keywords
- Building income
- diritti reali
- proprietà
- redditi dei fabbricati
- tassazione
- taxation on real estate