To the aim of establishing the correct treatment of the transaction for the purposes of indirect taxation, a case-by-case assessment of the settlement agreements must be carried out in order to identify, by analyzing the elements underlying the negotiation, the common will of the parties and the effects produced by the transaction. The settlement agreements are, in fact, heterogeneous and, therefore, there are many possible tax regulations. The essay suggests, however, a systematization in tax categories of the several cases that can be envisaged.
Girelli, G. (2022). ACCORDI TRANSATTIVI E IMPOSIZIONE INDIRETTA. RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE, LXXXI(1), 25-43.
ACCORDI TRANSATTIVI E IMPOSIZIONE INDIRETTA
giovanni girelli
2022-01-01
Abstract
To the aim of establishing the correct treatment of the transaction for the purposes of indirect taxation, a case-by-case assessment of the settlement agreements must be carried out in order to identify, by analyzing the elements underlying the negotiation, the common will of the parties and the effects produced by the transaction. The settlement agreements are, in fact, heterogeneous and, therefore, there are many possible tax regulations. The essay suggests, however, a systematization in tax categories of the several cases that can be envisaged.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
