The chapter develops, within a text devoted to the fiscal money, mainly under an economical point of view, an alternative point of view: the juridical one. The main problem dealed with is the legal feasibility of issuing Certified for Tax Credits. This study is conducted both under a private law approach and under a public law one. At the end, a properly accounting point of view is developped, under the provisions of generally agreed accounting standards and European Regulations on public sector accounts.
Costa, M. (2015). Un approfondimento tecnico-giuridico sull’inserimento dei Certificati di Credito Fiscale nel sistema economico italiano. In B. Bossone, M. Cattaneo, E. Grazzini, S. Sylos Labini (a cura di), Per una moneta fiscale gratuita Come uscire dall’austerità senza spaccare l’euro (pp. 180-193). MicroMega.
Un approfondimento tecnico-giuridico sull’inserimento dei Certificati di Credito Fiscale nel sistema economico italiano
COSTA, Massimo
2015-01-01
Abstract
The chapter develops, within a text devoted to the fiscal money, mainly under an economical point of view, an alternative point of view: the juridical one. The main problem dealed with is the legal feasibility of issuing Certified for Tax Credits. This study is conducted both under a private law approach and under a public law one. At the end, a properly accounting point of view is developped, under the provisions of generally agreed accounting standards and European Regulations on public sector accounts.File | Dimensione | Formato | |
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