Documenti



February 27

SPECIAL IRAP ON TRANSFERS OF SOCCER PLAYERS

The transfer of a footballer from one sports club to another represents, from a fiscal point of view, an operation comparable to the sale of an intangible asset, capable of generating a capital gain and, therefore, subject to IRAP. This is what is established by the Regional Tax Commission of Piedmont which, in a recent.

February 2

THE MORTGAGE OF THE FISCO IS ILLEGITTIMA IF DISTRIBUTED

The registration of a mortgage by Equitalia on the taxpayer’s properties for a value greater than double the amount claimed by the Tax Office violates the principles of proportionality and reasonableness and is therefore illegitimate in the part exceeding the limit imposed by law. In fact, according to paragraph 1 of the art. 77 of.

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