Le controversie tra fisco, sostituto e sostituito in relazione alla ritenuta con rivalsa obbligatoria effettuata e versata dal sostituto

Resource Information

The work Le controversie tra fisco, sostituto e sostituito in relazione alla ritenuta con rivalsa obbligatoria effettuata e versata dal sostituto represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Le controversie tra fisco, sostituto e sostituito in relazione alla ritenuta con rivalsa obbligatoria effettuata e versata dal sostituto

Creator

• Garbarino, C

Subject

• procedural tax law
• withholding agent
• withholding tax

Summary

This article deals with tax litigation between administration, withholding agent and taxpayer with respect to the question whether the taxpayer was liable for withholding tax paid by the withholding agent to the tax authorities

Citation source

In: Rivista di Diritto Finanziario e Scienza della Finanze. - Milan. - Vol. 55 (1996),

Language note

Italian