Il pagamento delle imposte dirette mediante cessione di beni culturali

Although it is not very attractive to taxpayers, the transfer of cultural assets in payment of taxes (art. 28-bis of Presidential Decree 602 of 1973) arouses a renewed scientific interest with regard to the application perimeter, the dynamics of the procedure and the documents through which it ends, including the protections that can be activated by the taxpayer and its relevant juridiction. In addition to investigating these aspects, in this contribution the A., underlining their peculiarities, proposes a critical examination of the possible traceability of the basic scheme of the standard to the models of extinction of the obligation provided for by common law.