The law of Special purpose cooperation companies is uncertain and their fiscal treatment is unclear because of many mistakes in the conmstruction of their status as business entitities. The Supreme Court is partially taking account of the clarifications offered by the Authors and the judgment which is the object of this comment is an appropriate example of this new attitude. Yet, it is only a first step in the rioght direction. Many others are to follow on.
|Titolo tradotto del contributo||[Autom. eng. transl.] Consortium companies: discipline, spurious mutuality and reversal of costs and revenues|
|Numero di pagine||13|
|Stato di pubblicazione||Pubblicato - 2016|
- Società consortili disciplina
- Special purpose cooperation companies