The influence of EU law and OECD initiatives on corporate tax design in Italy

AuthorAndrea Manzitti
Pages43-57
Comparative studies ๎† peer-reviewed
https://doi.org/10.6092/issn.2036-3583/9714
Studi Tributari Europei. Vol.8 (2018)
ISSN 2036-3583
๎ฉ๎€๎€ณ ๎ƒ๎Ž๎ฟ๎ฎ๎€ณ๎Ž๎€ฌ๎€ณ ๎’๎€ธ ๎€ฒ๎ญ ๎‰๎€๎ณ ๎€๎Ž๎€ฐ ๎‘๎€ฒ๎€ซ๎€ฏ ๎ƒ๎Ž๎ƒ๎ช๎ƒ๎€๎ช๎ƒ๎ฑ๎€ณ๎ฃ ๎’๎Ž
๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต ๎€ฐ๎€ณ๎ฃ๎ƒ๎€ผ๎Ž ๎ƒ๎Ž ๎‚๎ช๎€๎‰๎ท
๎€œ๎Ž๎€ฐ๎ก๎€ณ๎€ ๎‹๎€๎Ž๎น๎ƒ๎ช๎ช๎ƒ๎‚พ
๎‘๎€ฌ๎ช๎’๎€ค๎€ณ๎ก ๎ฌ๎บ๎“๎
Abstract
๎ฉ๎€๎€ณ ๎€๎ก๎ช๎ƒ๎€ฌ๎‰๎€ณ ๎ƒ๎‰๎‰๎ฎ๎ฃ๎ช๎ก๎€๎ช๎€ณ๎ฃ ๎ช๎€๎€ณ ๎Œ๎€๎…๎’๎ก ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต ๎ก๎€ณ๎€ธ๎’๎ก๎Œ๎ฃ ๎’๎€ฌ๎€ฌ๎ฎ๎ก๎ก๎€ณ๎€ฐ ๎ƒ๎Ž ๎‚๎ช๎€๎‰๎ท ๎ƒ๎Ž ๎ช๎€๎€ณ ๎•๎€๎ฃ๎ช ๎ซ ๎€ฐ๎€ณ๎€ฌ๎€๎€ฐ๎€ณ๎ฃ
๎€๎Ž๎€ฐ ๎€ฌ๎’๎Œ๎•๎€๎ก๎€ณ๎ฃ ๎ช๎€๎€ณ๎Œ ๎ณ๎ƒ๎ช๎€ ๎ช๎€๎€ณ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎ฃ๎’๎€ธ๎ช ๎€๎Ž๎€ฐ ๎€๎€๎ก๎€ฐ ๎‰๎€๎ณ ๎ƒ๎Ž๎ƒ๎ช๎ƒ๎€๎ช๎ƒ๎ฑ๎€ณ๎ฃ ๎’๎Ž ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต๎€๎ช๎ƒ๎’๎Ž๎™ ๎‚๎ช
๎ฃ๎€๎’๎ณ๎ฃ ๎€๎’๎ณ ๎‚๎ช๎€๎‰๎ท ๎€๎€๎ฃ ๎’๎€ธ๎ช๎€ณ๎Ž ๎€ค๎€ณ๎€ณ๎Ž ๎€๎ช ๎ช๎€๎€ณ ๎€ธ๎’๎ก๎€ณ๎€ธ๎ก๎’๎Ž๎ช ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฌ๎€๎€๎Ž๎€ผ๎€ณ๎ฃ ๎€๎Ž๎€ฐ๎€ฎ ๎ƒ๎Ž ๎ฃ๎’๎Œ๎€ณ ๎€ฌ๎€๎ฃ๎€ณ๎ฃ๎€ฎ ๎‰๎€ณ๎€ฐ ๎ช๎€๎€ณ ๎ณ๎€๎ท๎ƒ๎Ž
๎€ฐ๎€ณ๎ฃ๎ƒ๎€ผ๎Ž๎ƒ๎Ž๎€ผ ๎Ž๎€ณ๎ณ ๎ช๎€๎ต ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎•๎ช๎ฃ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€๎€๎ฑ๎€ณ ๎€ค๎€ณ๎€ณ๎Ž ๎‰๎€๎ช๎€ณ๎ก ๎’๎Ž ๎€๎€ฐ๎’๎•๎ช๎€ณ๎€ฐ ๎€๎ฃ ๎€ผ๎‰๎’๎€ค๎€๎‰๎ฃ๎ช๎€๎Ž๎€ฐ๎€๎ก๎€ฐ๎ฃ๎™
Keywords๎€ญ ๎ช๎€๎ต๎ค ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎ƒ๎’๎Ž ๎ช๎€๎ต๎ค ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎ช๎€๎ต๎ค ๎ช๎€๎ต ๎€๎€๎ก๎Œ๎’๎Ž๎ƒ๎ฃ๎€๎ช๎ƒ๎’๎Ž๎ค ๎ช๎€๎ต ๎€ฌ๎’๎’๎•๎€ณ๎ก๎€๎ช๎ƒ๎’๎Ž๎™
๎ฉ๎Žž๎Žช๎ฃ๎Žถ ๎ฑ๎… ๎€ซ๎ฑ๎ฉ๎๎Žถ๎ฉ๎๎…๎€ญ ๎“๎™ ๎‚๎Ž๎ช๎ก๎’๎€ฐ๎ฎ๎€ฌ๎ช๎ƒ๎’๎Ž ๎„ก ๎ฌ๎™ ๎‚๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎ช๎ก๎€ณ๎Ž๎€ฐ๎ฃ ๎ƒ๎Ž ๎€ฌ๎’๎ก ๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต๎€๎ช๎ƒ๎’๎Ž ๎„ก
๎ซ๎™ ๎‚๎ช๎€๎‰๎ท ๎’๎Ž ๎ช๎€๎€ณ ๎ฃ๎•๎’๎ช ๎„ก ๎€บ๎™ ๎€ซ๎’๎Ž๎€ฌ๎‰๎ฎ๎ฃ๎ƒ๎’๎Ž
1. Introduction
๎€ฟ๎€๎ก๎Œ๎’๎Ž๎ƒ๎ฃ๎€๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต๎€๎ช๎ƒ๎’๎Ž ๎ƒ๎Ž ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ ๎€๎€๎ฃ ๎€ค๎€ณ๎€ณ๎Ž ๎•๎ฎ๎ก๎ฃ๎ฎ๎€ณ๎€ฐ ๎ฃ๎ƒ๎Ž๎€ฌ๎€ณ ๎ช๎€๎€ณ ๎ญ๎Ž๎ƒ๎’๎Ž ๎ณ๎€๎ฃ
๎€ธ๎’๎ฎ๎Ž๎€ฐ๎€ณ๎€ฐ๎€ฎ ๎ณ๎€๎€ณ๎Ž ๎ช๎€๎€ณ ๎ฃ๎€ณ๎ฑ๎€ณ๎ก๎€๎‰ ๎€ฌ๎’๎Ž๎Ž๎€ณ๎€ฌ๎ช๎ƒ๎’๎Ž๎ฃ ๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎ช๎€๎€ณ ๎ฃ๎ฎ๎€ฌ๎€ฌ๎€ณ๎ฃ๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎ฃ๎ƒ๎Ž๎€ผ๎‰๎€ณ ๎Œ๎€๎ก๎‡๎€ณ๎ช ๎•๎ก๎’๎…๎€ณ๎€ฌ๎ช ๎€๎Ž๎€ฐ ๎€
๎€ฌ๎‰๎’๎ฃ๎€ณ๎‰๎ท ๎€ฌ๎’๎’๎ก๎€ฐ๎ƒ๎Ž๎€๎ช๎€ณ๎€ฐ ๎ช๎€๎ต ๎•๎’๎‰๎ƒ๎€ฌ๎ท ๎€ธ๎’๎ก ๎€ฒ๎ญ ๎€ณ๎Ž๎ช๎€ณ๎ก๎•๎ก๎ƒ๎ฃ๎€ณ๎ฃ ๎ณ๎€ณ๎ก๎€ณ ๎ƒ๎Œ๎Œ๎€ณ๎€ฐ๎ƒ๎€๎ช๎€ณ๎‰๎ท ๎ƒ๎€ฐ๎€ณ๎Ž๎ช๎ƒ๎พ๎€ณ๎€ฐ๎™ ๎€ฒ๎ป๎’๎ก๎ช๎ฃ๎€ฎ ๎ฃ๎•๎€๎Ž๎Ž๎ƒ๎Ž๎€ผ
๎ฃ๎€ณ๎ฑ๎€ณ๎ก๎€๎‰ ๎€ฐ๎€ณ๎€ฌ๎€๎€ฐ๎€ณ๎ฃ๎€ฎ ๎€๎€๎ฑ๎€ณ ๎‰๎€ณ๎€ฐ ๎ช๎’ ๎ฃ๎’๎Œ๎€ณ ๎ช๎€๎Ž๎€ผ๎ƒ๎€ค๎‰๎€ณ ๎ก๎€ณ๎ฃ๎ฎ๎‰๎ช๎ฃ ๎€ณ๎ฑ๎€ณ๎Ž ๎ช๎€๎’๎ฎ๎€ผ๎€ ๎€๎•๎•๎ก๎’๎ฑ๎ƒ๎Ž๎€ผ ๎€ฒ๎ญ ๎ช๎€๎ต ๎‰๎€ณ๎€ผ๎ƒ๎ฃ๎‰๎€๎ช๎ƒ๎’๎Ž ๎ƒ๎ฃ
๎’๎Ž๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎Œ๎’๎ฃ๎ช ๎€ฐ๎ƒ๎ผ๎€ฌ๎ฎ๎‰๎ช ๎•๎’๎‰๎ƒ๎ช๎ƒ๎€ฌ๎€๎‰ ๎€ณ๎ต๎€ณ๎ก๎€ฌ๎ƒ๎ฃ๎€ณ๎ฃ๎™ ๎€ป๎’๎ฑ๎€ณ๎ก๎Ž๎Œ๎€ณ๎Ž๎ช๎ฃ ๎’๎€ค๎ฑ๎ƒ๎’๎ฎ๎ฃ๎‰๎ท ๎€ฌ๎€๎ก๎€ณ ๎€ฐ๎€ณ๎€ณ๎•๎‰๎ท ๎€๎€ค๎’๎ฎ๎ช ๎ช๎€๎€ณ๎ƒ๎ก ๎ช๎€๎ต
๎ฃ๎’๎ฑ๎€ณ๎ก๎€ณ๎ƒ๎€ผ๎Ž๎ช๎ท๎€ฎ ๎ณ๎€๎ƒ๎€ฌ๎€ ๎ƒ๎ฃ ๎ณ๎€๎ท ๎€ซ๎’๎ฎ๎Ž๎€ฌ๎ƒ๎‰ ๎‰๎€ณ๎€ผ๎ƒ๎ฃ๎‰๎€๎ช๎ƒ๎’๎Ž ๎’๎Ž ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช ๎ช๎€๎ต๎€๎ช๎ƒ๎’๎Ž ๎€๎‰๎ณ๎€๎ท๎ฃ ๎ก๎€ณ๎œ๎ฎ๎ƒ๎ก๎€ณ๎€ฐ ๎ฎ๎Ž๎€๎Ž๎ƒ๎Œ๎ƒ๎ช๎ท๎™
๎‚๎Ž ๎ช๎€๎€ณ ๎ˆ•๎€ด๎บ๎ฃ๎€ฎ ๎€๎€ธ๎ช๎€ณ๎ก ๎€ ๎€ธ๎€ณ๎ณ ๎ท๎€ณ๎€๎ก๎ฃ ๎’๎€ธ ๎€ณ๎Ž๎ช๎€๎ฎ๎ฃ๎ƒ๎€๎ฃ๎Œ๎€ฎ ๎ช๎€๎ต ๎€๎€๎ก๎Œ๎’๎Ž๎ƒ๎ฃ๎€๎ช๎ƒ๎’๎Ž ๎ฃ๎ฎ๎€ฐ๎€ฐ๎€ณ๎Ž๎‰๎ท ๎€ฐ๎ƒ๎ฃ๎€๎•๎•๎€ณ๎€๎ก๎€ณ๎€ฐ ๎€ธ๎ก๎’๎Œ ๎ช๎€๎€ณ ๎€ฒ๎ญ๎ˆ•๎ฃ
๎•๎’๎‰๎ƒ๎ช๎ƒ๎€ฌ๎€๎‰ ๎€๎€ผ๎€ณ๎Ž๎€ฐ๎€๎™ ๎ฉ๎€๎ต ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎’๎Ž ๎ก๎€๎•๎ƒ๎€ฐ๎‰๎ท ๎€ค๎€ณ๎€ฌ๎€๎Œ๎€ณ ๎ช๎€๎€ณ ๎Ž๎€ณ๎ณ ๎Œ๎€๎Ž๎ช๎ก๎€๎€ฎ ๎€๎Ž๎€ฐ ๎ช๎€๎ต ๎•๎’๎‰๎ƒ๎€ฌ๎ท ๎€ ๎•๎’๎ณ๎€ณ๎ก๎€ธ๎ฎ๎‰ ๎ช๎’๎’๎‰
๎€ธ๎’๎ก ๎€ฌ๎’๎ฎ๎Ž๎ช๎ก๎ƒ๎€ณ๎ฃ ๎ช๎’ ๎€ณ๎Ž๎€๎€๎Ž๎€ฌ๎€ณ ๎ช๎€๎€ณ๎ƒ๎ก ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ๎™
๎ฉ๎€๎€ณ ๎€ผ๎ก๎’๎ณ๎ƒ๎Ž๎€ผ ๎ƒ๎Œ๎•๎’๎ก๎ช๎€๎Ž๎€ฌ๎€ณ ๎’๎€ธ ๎€ฐ๎ƒ๎€ผ๎ƒ๎ช๎€๎‰๎ƒ๎ฃ๎€๎ช๎ƒ๎’๎Ž ๎€๎Ž๎€ฐ ๎ƒ๎Ž๎ช๎€๎Ž๎€ผ๎ƒ๎€ค๎‰๎€ณ ๎€๎ฃ๎ฃ๎€ณ๎ช๎ฃ ๎ช๎’ ๎ฑ๎€๎‰๎ฎ๎€ณ ๎€ฌ๎ก๎€ณ๎€๎ช๎ƒ๎’๎Ž ๎€๎€๎ฃ ๎€๎‰๎‰๎’๎ณ๎€ณ๎€ฐ ๎€ฌ๎’๎Œ๎•๎€๎
๎Ž๎ƒ๎€ณ๎ฃ ๎ช๎’ ๎ฃ๎€ณ๎ก๎ฑ๎€ณ ๎Œ๎€๎ก๎‡๎€ณ๎ช๎ฃ ๎ก๎€ณ๎Œ๎’๎ช๎€ณ๎‰๎ท ๎€๎Ž๎€ฐ ๎€ผ๎ƒ๎ฑ๎€ณ๎Ž ๎ช๎€๎€ณ๎Œ ๎ƒ๎Ž๎€ฌ๎ก๎€ณ๎€๎ฃ๎€ณ๎€ฐ ๎ฟ๎€ณ๎ต๎ƒ๎€ค๎ƒ๎‰๎ƒ๎ช๎ท ๎€๎ฃ ๎ช๎’ ๎ณ๎€๎€ณ๎ก๎€ณ ๎ช๎€๎€ณ๎ท ๎ก๎€ณ๎•๎’๎ก๎ช ๎•๎ก๎’๎พ๎ช๎ฃ
๎€ธ๎’๎ก ๎ช๎€๎ต ๎•๎ฎ๎ก๎•๎’๎ฃ๎€ณ๎ฃ๎™ ๎€ซ๎’๎ฎ๎Ž๎ช๎ก๎ƒ๎€ณ๎ฃ ๎€๎€๎ฑ๎€ณ ๎ช๎€๎ฎ๎ฃ ๎ฃ๎ช๎€๎ก๎ช๎€ณ๎€ฐ ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎Ž๎€ผ ๎€๎€ณ๎€๎ฑ๎ƒ๎‰๎ท ๎ช๎’ ๎€๎ช๎ช๎ก๎€๎€ฌ๎ช ๎ช๎€๎ต๎€๎€ค๎‰๎€ณ ๎ก๎€ณ๎ฑ๎€ณ๎Ž๎ฎ๎€ณ๎ฃ ๎€ธ๎ก๎’๎Œ
๎’๎ช๎€๎€ณ๎ก ๎€ฌ๎’๎ฎ๎Ž๎ช๎ก๎ƒ๎€ณ๎ฃ๎™
๎‚๎ช ๎ณ๎€๎ฃ ๎ฃ๎’๎’๎Ž ๎€ธ๎€ณ๎‰๎ช ๎ช๎€๎€๎ช ๎’๎Ž๎€ณ ๎€ฌ๎’๎ฎ๎Ž๎ช๎ก๎ท๎ˆ•๎ฃ ๎€๎€ผ๎€ผ๎ก๎€ณ๎ฃ๎ฃ๎ƒ๎ฑ๎€ณ ๎ช๎€๎ต ๎•๎’๎‰๎ƒ๎€ฌ๎ƒ๎€ณ๎ฃ ๎ฎ๎Ž๎€ฐ๎€ณ๎ก๎Œ๎ƒ๎Ž๎€ณ ๎ช๎€๎€ณ ๎ช๎€๎ต ๎€ค๎€๎ฃ๎ƒ๎ฃ ๎’๎€ธ ๎€๎Ž๎’๎ช๎€๎€ณ๎ก๎€ฎ ๎ณ๎€๎ƒ๎€ฌ๎€
๎ณ๎€๎ฃ ๎ฃ๎ƒ๎Œ๎•๎‰๎ท ๎ฎ๎Ž๎€๎€ฌ๎€ฌ๎€ณ๎•๎ช๎€๎€ค๎‰๎€ณ๎€ฎ ๎€๎ช ๎‰๎€ณ๎€๎ฃ๎ช ๎ณ๎€๎€ณ๎Ž ๎ช๎€๎ต ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎’๎Ž ๎ก๎€ณ๎€๎€ฌ๎€๎€ณ๎€ฐ ๎€๎€ผ๎€ผ๎ก๎€ณ๎ฃ๎ฃ๎ƒ๎ฑ๎€ณ ๎‰๎€ณ๎ฑ๎€ณ๎‰๎ฃ๎™
๎€ฏ๎€ณ๎ฃ๎•๎ƒ๎ช๎€ณ ๎ช๎€๎€ณ ๎€ธ๎€๎€ฌ๎ช ๎ช๎€๎€๎ช ๎ช๎€๎ต ๎€๎€๎ก๎Œ๎’๎Ž๎ƒ๎ฃ๎€๎ช๎ƒ๎’๎Ž ๎ก๎€ณ๎Œ๎€๎ƒ๎Ž๎€ณ๎€ฐ ๎–๎€๎Ž๎€ฐ ๎ฃ๎ช๎ƒ๎‰๎‰ ๎ก๎€ณ๎Œ๎€๎ƒ๎Ž๎ฃ๎— ๎•๎’๎‰๎ƒ๎ช๎ƒ๎€ฌ๎€๎‰๎‰๎ท ๎ƒ๎Ž๎€ฌ๎’๎ก๎ก๎€ณ๎€ฌ๎ช๎€ฎ ๎ฃ๎’๎Œ๎€ณ
๎ƒ๎Œ๎•๎’๎ก๎ช๎€๎Ž๎ช ๎•๎ƒ๎€ณ๎€ฌ๎€ณ๎ฃ ๎’๎€ธ ๎€ฒ๎ญ ๎€๎€๎ก๎Œ๎’๎Ž๎ƒ๎ฃ๎ƒ๎Ž๎€ผ ๎‰๎€ณ๎€ผ๎ƒ๎ฃ๎‰๎€๎ช๎ƒ๎’๎Ž ๎€๎€๎ฑ๎€ณ ๎€ค๎€ณ๎€ณ๎Ž ๎€๎•๎•๎ก๎’๎ฑ๎€ณ๎€ฐ๎€ฎ ๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ƒ๎€๎‰๎‰๎ท๎’๎ฑ๎€ณ๎ก ๎ช๎€๎€ณ ๎‰๎€๎ฃ๎ช ๎€ฐ๎€ณ๎€ฌ๎€๎€ฐ๎€ณ๎€ฎ
๎ช๎’ ๎€ณ๎Ž๎€๎€ค๎‰๎€ณ ๎€ฌ๎’๎ฎ๎Ž๎ช๎ก๎ƒ๎€ณ๎ฃ ๎ช๎’ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช ๎ช๎€๎€ณ๎ƒ๎ก ๎ช๎€๎ต ๎€ค๎€๎ฃ๎ƒ๎ฃ ๎€๎€ผ๎€๎ƒ๎Ž๎ฃ๎ช ๎€๎ก๎ช๎ƒ๎พ๎€ฌ๎ƒ๎€๎‰ ๎’๎ฎ๎ช๎ฟ๎’๎ณ๎ฃ๎™
๎‘๎Ž๎€ณ ๎Œ๎€๎ƒ๎Ž ๎€ฐ๎ก๎ƒ๎ฑ๎€ณ๎ก ๎€ธ๎’๎ก ๎ช๎€๎ƒ๎ฃ ๎ก๎€ณ๎ฑ๎ƒ๎ฑ๎€ณ๎€ฐ ๎€ณ๎Ž๎ช๎€๎ฎ๎ฃ๎ƒ๎€๎ฃ๎Œ ๎ƒ๎ฃ ๎ช๎€๎€ณ ๎ƒ๎Ž๎€ฌ๎ก๎€ณ๎€๎ฃ๎€ณ๎€ฐ ๎€๎ณ๎€๎ก๎€ณ๎Ž๎€ณ๎ฃ๎ฃ ๎’๎€ธ ๎•๎ฎ๎€ค๎‰๎ƒ๎€ฌ ๎’๎•๎ƒ๎Ž๎ƒ๎’๎Ž ๎’๎€ธ ๎€ฌ๎’๎ก๎•๎’๎
๎ก๎€๎ช๎€ณ ๎ช๎€๎ต๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎€ณ๎ฃ๎•๎€ณ๎€ฌ๎ƒ๎€๎‰๎‰๎ท ๎ƒ๎Ž ๎พ๎€ผ๎€๎ช๎ƒ๎Ž๎€ผ ๎ช๎€๎ต ๎€๎ฑ๎’๎ƒ๎€ฐ๎€๎Ž๎€ฌ๎€ณ ๎€ค๎ท ๎‹๎๎€ฒ๎ฃ๎™ ๎ฉ๎€๎€ณ ๎Ž๎€ณ๎€ณ๎€ฐ ๎ช๎’ ๎•๎ก๎’๎ช๎€ณ๎€ฌ๎ช ๎ช๎€๎€ณ ๎€ฐ๎’๎Œ๎€ณ๎ฃ๎ช๎ƒ๎€ฌ ๎ช๎€๎ต
๎‚พ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎‚ฉ ๎€ฃ๎’๎€ฌ๎€ฌ๎’๎Ž๎ƒ ๎–๎‚๎ช๎€๎‰๎ท๎—๎ค ๏ƒ ๎€๎Ž๎€ฐ๎ก๎€ณ๎€๎™๎Œ๎€๎Ž๎น๎ƒ๎ช๎ช๎ƒ๎€ข๎€ค๎€ณ๎‰๎€ณ๎ต๎™๎€ฌ๎’๎Œ
Copyright ยฉ 2018 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
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