[automatically translated] The jurisprudence of the Supreme Court, which provides for the eligibility of the distribution presumption of profits in a narrow base owned company has, over the years, consolidated; but the latest case law regarding - who planned the extension of the effects of finality to the assessment corporate partner, although it is not foreseen the need for notification to the assessment company - led to a worrying expansion of its field extension . It 'must, therefore, ask ourselves what is actually such a presumption is convincing and that is if it is effectively meeting the evidentiary royalties "minimum" that allow you to be considered well founded an inferential path.
|Number of pages||34|
|Journal||RIVISTA DI DIRITTO TRIBUTARIO|
|Publication status||Published - 2014|