In tema di elusività del conferimento del ramo di azienda seguito dalla cessione delle quote attribuite al soggetto conferente

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Abstract

[automatically translated] The essay deals with the issue of alleged elusiveness, for registration tax purposes, of transactions carried out with more acts which respectively involve the awarding of the business to a newly formed company and subsequent sale to third parties of shares issued at the time of the contribution. After ruling out the nature of the anti-avoidance dell'art.20 TUR, claiming elusiveness envisaged transaction it is also assessed in the light of the principles developed by the Court of legitimacy regarding the prohibition of abuse of rights.
Original languageItalian
Pages (from-to)1196-1215
Number of pages20
JournalRASSEGNA TRIBUTARIA
VolumeN.5/2012
Publication statusPublished - 2012

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