La Corte di Cassazione non finisce più di sorprendere, con interpretazioni di norme tributarie che non tengono conto della loro formulazione letterale e della evidente ratio. Con le recenti Ordinanze 6157 e 6158, depositate il 5 marzo 2020, la Suprema Corte ha affermato l’applicabilità dell’imposta proporzionale di registro del 3% ad un atto di scissione, […]
3 anni ago
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