Sulla rilevanza del valore normale nei trasferimenti immobiliari

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Abstract

[automatically translated] With the law of 07.07.2009, n. 88 (so-called Community Law 2008), the legislature has intervened to modify the provisions relating to the determination of the tax base in real estate sales, restoring discipline prior to the enactment of the so-called Bersani decree and eliminating the possibility of recovering a higher taxable to taxation through recourse a relative legal presumption. In the work, he made a brief introduction on the concepts of normal value and market value, the consequences that the legislation novel examines produced on financial administration grinding powers relating to VAT, as well as the reflections it, but do not relate expressly l 'registration tax, resulted, indirectly, of the tax.
Original languageItalian
Number of pages14
JournalNORMA
Volume1
Publication statusPublished - 2011

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