Abstract
[Autom. eng. transl.] Legislative Decree no. 139/2024, in force since 3 October 2024, has also intervened in the matter of registration tax, rationalizing the discipline. Among the most relevant innovations are the introduction of the principle of self-assessment of the tax by the subjects required to pay the tax as well as the changes in the matter of business transfers and advance payments.
Translated title of the contribution | [Autom. eng. transl.] Registry, starting next January 1st the self-assessment of the tax will start |
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Original language | Italian |
Pages (from-to) | - |
Journal | NORME & TRIBUTI MESE |
Publication status | Published - 2024 |
Keywords
- Registro