The law of Special purpose cooperation companies is uncertain and their fiscal treatment is unclear because of many mistakes in the conmstruction of their status as business entitities. The Supreme Court is partially taking account of the clarifications offered by the Authors and the judgment which is the object of this comment is an appropriate example of this new attitude. Yet, it is only a first step in the rioght direction. Many others are to follow on.
Spolidoro, M. S., Società consortili: disciplina, mutualità spuria e ribaltamento dei costi e dei ricavi, <<LE SOCIETÀ>>, 2017; 2016 (11): 1197-1209 [http://hdl.handle.net/10807/113614]
Società consortili: disciplina, mutualità spuria e ribaltamento dei costi e dei ricavi
Spolidoro, Marco Saverio
2016
Abstract
The law of Special purpose cooperation companies is uncertain and their fiscal treatment is unclear because of many mistakes in the conmstruction of their status as business entitities. The Supreme Court is partially taking account of the clarifications offered by the Authors and the judgment which is the object of this comment is an appropriate example of this new attitude. Yet, it is only a first step in the rioght direction. Many others are to follow on.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.