Coverart for item
The Resource Compendio di diritto tributario

Compendio di diritto tributario

Label
Compendio di diritto tributario
Title
Compendio di diritto tributario
Creator
Subject
Language
eng
Summary
Compendium of Italian tax law. This edition takes into account the innovations that have occurred in the time since the previous one in 2016. The most revised chapters are the second (relating to the sources), the third (on the subject of interpretation), the fifth (on the tax liability), the seventh (on the declaration), the eighth (on administrative activity), the tenth (related to the notice of assessment), the two chapters on penalties (administrative and criminal), and the sixteenth (on the trial). In particular, it introduces the topic of the summary indices of fiscal reliability, currently being drafted, and the news of the telematic process and the cassation judgment. The special part is the result of a revision that incorporates the many regulatory changes, up to the L. 27 December 2017, n. 205 (Budget Law for 2018). The chapter dedicated to IRES has been significantly restructured to take into account changes in the financial statements, the consequent changes to the fiscal discipline, especially with regard to the extension of the principle of enhanced derivation to ITA GAAP entities, and changes in terms of dividends, also with regard to the transparency regime
http://bibfra.me/vocab/lite/collectionName
Compendio di diritto tributario
http://library.link/vocab/creatorName
Tesauro, F
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Italian
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax law
  • assessment
  • collection of tax
  • penalties
  • procedural tax law
  • individual income tax
  • corporate income tax
  • VAT
  • registration duty
  • budget law
  • EU tax law
  • transparency
Label
Compendio di diritto tributario
Instantiates
Publication
Edition
7th ed.
Extent
XX, 545 p.
Isbn
9788859818908
Label
Compendio di diritto tributario
Publication
Edition
7th ed.
Extent
XX, 545 p.
Isbn
9788859818908

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...