September 21, 2020 • 5 mins
Confermata dalla Corte Costituzionale la natura dell’imposta di registro come imposta d’atto. Viene negato che l’applicazione dell’articolo 20 del Testo Unico delle disposizioni concernenti l’imposta di registro possa determinare indebiti vantaggi fiscali, permettendo di sottrarre all’imposizione l’effettiva ricchezza evidenziata da elementi non desumibili direttamente dall’atto.
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