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    Wyświetlanie 1-3 z 3
    Tytuł:
    Fairness and ethics of taxation as contemporary challenges of tax law
    Autorzy:
    Parente, Salvatore
    Powiązania:
    https://bibliotekanauki.pl/articles/2131383.pdf
    Data publikacji:
    2022-07-18
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    Functions and contemporary challenges of tax law
    fairness
    tax ethics
    constitutional values
    primary functions of taxation
    Opis:
    Fairness and ethics of taxation arise as contemporary challenges of tax law, a public legal science that deals with the study of taxation and its applications. The ethical connotation of tax law, strictly connected to the legal profiles, requires the examination of the acquisitive, redistributive and promotional purposes of taxation, which are among the primary functions of tax law.
    Źródło:
    Civitas et Lex; 2022, 35, 3; 33-44
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Mediazione conciliativa e fiscalitá indiretta – Parte prima: Il regime dell’imposta di bollo
    Conciliatory mediation and indirect taxation – Part one: The scheme of stamp tax
    Autorzy:
    PARENTE, SALVATORE ANTONELLO
    Powiązania:
    https://bibliotekanauki.pl/articles/546382.pdf
    Data publikacji:
    2015
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    Conciliatory mediation
    tax regime
    total exemption stamp tax
    Opis:
    The system of tax benefits to the parties recognised that access to mediation proceedings raises certain problems for the lack of uniformity of legislation, poorly supported at the level of detail concerning discipline tax benefits. Articles 17, paragraphs 1–3, and 20, d.lgs. March 4, 2010, n. 28, regulate three different types of tax breaks: two, in terms of indirect taxation, consisting of tax for acts of mediation procedure (total exemption from stamp duty for all acts, documents and measures relating to the mediation process; partial relief from registration tax, which applies to only verbal agreement); the third, however, with regard to direct taxation, with the features of a tax credit commensurate with compensation paid by the parties to the mediation body. The first tax measure of favor, governed by art. 17, paragraph 2, d.lgs. n. 28/2010, in line with previous experiences on extrajudicial conciliation corporate matters (art. 39, paragraph 1, d.lgs. January 17, 2003, n. 5), consists in exemption from stamp duty (d.P.R. October 26, 1972, n. 642) and each expense, fee or right of any kind and nature, concerning acts, documents and measures relating to the mediation process. In applying these principles, are not subject to stamp duty or clerical rights, mediation, the accompanying documents, the act of accession to the ombudsman’s proposal, the proposal formulated by the ombudsman mediation, the mediation and the lack of agreement, together with any copies, memories, in addition to the appointment of any technical consultants. Similarly, are exempt from stamp tax the act of appointment and acceptance of the mandate conferred by the mediator, the mediation affairs registry, the list of mediators entered the body, subscribe to the ombudsman’s impartiality and service evaluation. It is doubtful whether the term expense, fee or right of any kind and nature can be understood in the sense, in order to apply the exemption to other types of taxes not expressly mentioned: for example, cadastral and mortgage taxes.
    Źródło:
    Civitas et Lex; 2015, 4(8); 43-61
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Mediazione conciliativa e fiscalitá indiretta – parte seconda: Il regime dell’imposta di registro
    Conciliatory mediation and indirect taxation – part two: The scheme of registration fee
    Autorzy:
    PARENTE, SALVATORE ANTONELLO
    Powiązania:
    https://bibliotekanauki.pl/articles/546443.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet Warmińsko-Mazurski w Olsztynie
    Tematy:
    Conciliatory mediation
    tax regime
    total registration fee exemption
    Opis:
    The second tax measure of favor on conciliatory mediation, consists of partial exemption from registration fee: art. 17, paragraph 3, d.lgs. n. 28/2010 prescribes that the agreement is exempt from registration fee, within the limit of euro 50,000.00 value; otherwise, the tax is due to the excess, according to ordinary criteria, namely a fixed fee in the event that the performance be deducted in the minutes of settlement are subject to Value Added Tax (VAT), depending on the meaning of art. 40, d.p.r. n. 131 of 1986, that is, otherwise, the tax will be applied with the proportional rate, which varies in relation to the content of the agreement. The calculation of the overpayment should be carried out according to the actual verbal content to determine if the case requires the mandatory or voluntary registration and if the tax is to be calculated as fixed or proportional size. The agreement on the outcome of the mediation procedure, annexed to the minutes or transfused within it, can take nature, contents and effects, ranging from assessment, to surrender, to the transaction itself. The nature of the store has a priority interest for the ombudsman and mediation body to the effects of the registration fee. The facility is aimed at encouraging recourse to mediation proceedings and to promote success. The benefit, however, may give rise to possible tax avoidance phenomena, in this case in which the parties are abusing the mediation process with the conclusion of agreements aimed to establish the constituent acts or slides that are benefiting from lower tax treatment of the ordinary: the parties may have recourse in a fictitious to mediation, simulating a dispute does not exist, to receive partial exemption from registration fee and implement tax-cost slides effects content, with a dangerous instrumentalisation of the mediation procedure.
    Źródło:
    Civitas et Lex; 2016, 1(9); 41-74
    2392-0300
    Pojawia się w:
    Civitas et Lex
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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