Sul recupero degli aiuti di Stato alle società miste

Translated title of the contribution: [Autom. eng. transl.] On the recovery of state aid to mixed companies

Andrea Quattrocchi*

*Corresponding author

Research output: Contribution to journalArticle

Abstract

The essay comments on a sentence on state aid to mixed companies, consisting of public and private capital, which have benefited from a three-year exemption from income tax. After the declaration, in terms of the State, of the exemption, the Italian State had to proceed with the recovery of the tax not paid by these bodies, and the dispute revealed significant critical issues relating to the forfeiture of the tax authorities from the power of assessment, to the possible adherence to amnesties and the protection of legitimate expectations.
Translated title of the contribution[Autom. eng. transl.] On the recovery of state aid to mixed companies
Original languageItalian
Pages (from-to)1133-1141
Number of pages9
JournalDIRITTO E PRATICA TRIBUTARIA
Volume80
Publication statusPublished - 2009

Keywords

  • Public companies
  • State Aids
  • aiuti di Stato
  • società miste

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