Assonime’s view on the interpretative nature of the amendments to article 20 of the Italian Consolidated Law on Registration Tax
02-09-2018
Interpretative nature of article 20 in the registration tax system and reference to anti-avoidance rules contained in article 10-bis of Italian Law no. 212 of 27 July 2000, as a resource to correctly identify the legal deeds subject to tax. These are the principles recalled by Assonime in its Circular no. 3 of 6 February 2018.
Source: Dirittobancario.it
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| Dirittobancario.it 09.02.2018 | 1.65 MB |  |