[Autom. eng. transl.] The authors in this contribution analyze and comment on the order of the Cassation n. 16634 of June 25, 2018 which states the principle of law according to which the registry entry would have for the purposes and the effects of the art. 2, paragraph 2, of the TUIR absolute presumption value of residence in the territory of the State. .
|Translated title of the contribution||[Autom. eng. transl.] "Old rusts" and missed opportunities in the Order of Cassation N. 16634/2018 on the presumption of tax residence of the members of the resident population registries|
|Number of pages||8|
|Journal||RIVISTA DI DIRITTO TRIBUTARIO|
|Publication status||Published - 2018|
- residenza fiscale