Come noto, nel caso di acquisto della c.d. “prima casa”, il contribuente può usufruire di un regime fiscale agevolato: applicazione dell’imposta di registro nella misure del 2% e delle imposte ipotecaria e catastale nella misura fissa di 50 euro ciascuna. In particolare, a mente della nota II-bis) all’articolo 1 della tariffa, parte prima, allegata al […]
Recentemente, le Sezioni Unite della Cassazione con la sentenza n. 23397/2016, si sono occupate del tema della prescrizione dei crediti erariali. Come noto, nel sistema tributario italiano, non sussiste una norma generale che disponga il termine prescrizionale del debito erariale. Pertanto, salvo le ipotesi espressamente disciplinate dal Legislatore, peraltro in ambito contributivo e non tributario […]
6 anni ago
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