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Abuso schermo societario discipl.fiscale - Petrillo
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Abuso schermo societario discipl.fiscale - Petrillo
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Abuso schermo societario discipl.fiscale - PetrilloFunzionale a "scoraggiare" il fenomeno delle societ di "comodo" la previsione, nel nostro ordinamento giuridico, dell'articolo 30 della Legge 724 del 23 dicembre 1994, introdotto con la finalit di diminuire l'abuso incondizionato della veste societaria senza effettive esigenze imprenditoriali. Scopo del presente contributo verificare la compatibilit, ampiamente dibattuta, fra le scelte del legislatore tributario e i principi generali della materia con
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Abuso schermo societario discipl.fiscale - Petrillo
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