PROFILI DI ILLEGITTIMITA' COSTITUZIONALE DELL'ART.5, CO. 1, DEL D.P.R.N.917/1986 IN RIFERIMENTO ALL'ARTICOLO 53 DELLA COSTITUZIONE

Research output: Contribution to journalArticlepeer-review

Abstract

[automatically translated] The article analyzes the profiles of unconstitutionality related to the rule of the Income Tax Code provision which governs the income produced in association; in particular, it is assumed the contrast of that provision with the principle of ability to pay that it provides that the income of partnerships are recognized in each member, regardless of the actual perception, roporzionalmente to his share of profit.
Original languageItalian
Number of pages0
JournalNORMA
Volume00
Publication statusPublished - 2012

Cite this