L'accollo del debito d'imposta e il "nuovo" divieto di compensazione

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Abstract

Article 1 of Decree Law no. 124/2019 introduces a derogation from tax compensation provided for in art. 8 of the Statute of taxpayers’rights, by changing the discipline of taking over the debt. The previous discipline is accompained by a new rule, to be applied only if the person who takes over the debt of others violates the proibition to offset it withown claims. In some cases, the new rule adds to the guarantees offered by the principal debtor the guarantees offered by the guarantor, obligated jointly and severally to pay the debt. In other cases, the new joint and several liability shall result in the shifting of the tax credit protection from the area of contractual guarantees to the area of legal guarantees.
Lingua originaleItalian
pagine (da-a)961-984
Numero di pagine24
RivistaRASSEGNA TRIBUTARIA
Volume4
Stato di pubblicazionePublished - 2020

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