Property taxation, Italy follows OECD approach on capital gains
03-14-2023
Taxation relating to the 'real estate' world has always been characterised by specific provisions, deemed 'necessary' in view of the peculiarities of the underlying real estate: think of the taxation of transfers of participations in real estate companies (rectius, the non-application of the so-called 'Pex' regime in certain cases) or the VAT and deed tax regime, characterised by multiple application methods and rates.
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Diritto Bancario 03.14.2023 | 185.96 KB |
Andrea Motta
Francesco Assegnati
Luca Vitale