VAT forum: il problema della doppia imposizione (incontro a Bologna del 29.01.2019)

AuthorAdriano Di Pietro
Pages229-236
Documents and researches
https://doi.org/10.6092/issn.2036-3583/9836
Studi Tributari Europei. Vol.8 (2018)
ISSN 2036-3583
๎ฐ๎€œ๎ฉ ๎€ธ๎’๎ก๎ฎ๎Œ๎€ญ ๎ƒ๎‰ ๎•๎ก๎’๎€ค๎‰๎€ณ๎Œ๎€ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ
๎–๎ƒ๎Ž๎€ฌ๎’๎Ž๎ช๎ก๎’ ๎€ ๎€ฃ๎’๎‰๎’๎€ผ๎Ž๎€ ๎€ฐ๎€ณ๎‰ ๎ฌ๎๎™๎บ๎“๎™๎ฌ๎บ๎“๎๎—
๎€œ๎€ฐ๎ก๎ƒ๎€๎Ž๎’ ๎€ฏ๎ƒ ๎”๎ƒ๎€ณ๎ช๎ก๎’๎‚พ
๎‘๎ช๎ช๎’๎€ค๎ก๎€ณ ๎ฌ๎บ๎“๎
๎ข๎ฑ๎จ๎จ๎Žž๎๎”๎ฑ๎€ญ ๎“๎™ ๎€ฏ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎‚๎ฐ๎€œ ๎„ก ๎ฌ๎™ ๎ˆ๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎€๎‰๎‰๎€ ๎•๎ก๎’๎ฑ๎€ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎€ผ๎ƒ๎ฎ๎
๎ก๎ƒ๎ฃ๎•๎ก๎ฎ๎€ฐ๎€ณ๎Ž๎น๎€ ๎„ก ๎ซ๎™ ๎ˆ๎ƒ๎Ž๎€ณ๎€ณ ๎€ผ๎ฎ๎ƒ๎€ฐ๎€ ๎ฃ๎ฎ๎€ผ๎€ผ๎€ณ๎ก๎ƒ๎ช๎€ณ ๎•๎€ณ๎ก ๎€ณ๎‰๎ƒ๎Œ๎ƒ๎Ž๎€๎ก๎€ณ ๎’ ๎ก๎ƒ๎€ฐ๎ฎ๎ก๎ก๎€ณ ๎ƒ๎‰ ๎ก๎ƒ๎ฃ๎€ฌ๎€๎ƒ๎’ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€
๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ
๎“๎™ ๎€ฏ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎‚๎ฐ๎€œ
๎“๎™๎“๎™ ๎ˆ๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎Œ๎•๎€๎ช๎ƒ๎€ค๎ƒ๎‰๎€ณ ๎€ฌ๎’๎Ž ๎‰๎€ ๎Ž๎€ณ๎ฎ๎ช๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎€ฐ๎ƒ ๎ฎ๎Ž๎ˆ•๎ƒ๎Œ๎•๎’๎ฃ๎ช๎€
๎ฃ๎ฎ๎‰ ๎€ฌ๎’๎Ž๎ฃ๎ฎ๎Œ๎’ ๎Ž๎€ณ๎‰ ๎Œ๎€ณ๎ก๎€ฌ๎€๎ช๎’ ๎€ณ๎ฎ๎ก๎’๎•๎€ณ๎’
๎ˆ๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎ก๎€๎•๎•๎ก๎€ณ๎ฃ๎€ณ๎Ž๎ช๎€ ๎ฎ๎Ž ๎’๎ฃ๎ช๎€๎€ฌ๎’๎‰๎’ ๎•๎€ณ๎ก ๎‰๎€ ๎•๎ƒ๎€ณ๎Ž๎€ ๎€ณ๎ผ๎€ฌ๎€๎€ฌ๎ƒ๎€ ๎€ ๎œ๎ฎ๎€ณ๎‰๎‰๎€ ๎Ž๎€ณ๎ฎ๎ช๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎ƒ๎€ฌ๎€
๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎€๎‰ ๎€ฌ๎’๎Ž๎ฃ๎ฎ๎Œ๎’ ๎€ฌ๎€๎€ณ ๎‰๎ˆ•๎’๎ก๎€ฐ๎ƒ๎Ž๎€๎Œ๎€ณ๎Ž๎ช๎’ ๎€ณ๎ฎ๎ก๎’๎•๎€ณ๎’ ๎€๎€ ๎ฑ๎’๎‰๎ฎ๎ช๎’ ๎€ณ ๎ฑ๎ฎ๎’๎‰๎€ณ ๎€ผ๎€๎ก๎€๎Ž๎ช๎ƒ๎ก๎€ณ ๎€ฌ๎’๎Ž ๎‰๎ˆ•๎€๎ก๎Œ๎’๎Ž๎ƒ๎น๎
๎น๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎‚๎ฐ๎€œ๎™ ๎‚๎‰ ๎Œ๎’๎€ฐ๎€ณ๎‰๎‰๎’ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎ช๎ƒ๎ฑ๎’ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎€๎ก๎Œ๎’๎Ž๎ƒ๎น๎น๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ธ๎’๎Ž๎€ฐ๎€ ๎‰๎€ ๎Ž๎€ณ๎ฎ๎ช๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎ฃ๎ฎ๎‰๎‰๎€ ๎€ฌ๎’๎Œ๎€ค๎ƒ๎Ž๎€๎น๎ƒ๎’๎Ž๎€ณ
๎€ฐ๎€ณ๎‰๎‰๎€ ๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎€ฐ๎€ณ๎ช๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ๎™ ๎›๎ฎ๎€ณ๎ฃ๎ช๎’ ๎ฃ๎ƒ๎€ผ๎Ž๎ƒ๎พ๎€ฌ๎€ ๎€ฌ๎€๎€ณ ๎‰๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎„› ๎ฎ๎Ž๎ˆ•๎ƒ๎Ž๎ฃ๎ƒ๎€ฐ๎ƒ๎€ ๎€ผ๎ก๎€๎Ž๎
๎€ฐ๎€ณ ๎•๎€ณ๎ก ๎‰๎ˆ•๎‚๎ฐ๎€œ ๎€ฐ๎€๎‰ ๎Œ๎’๎Œ๎€ณ๎Ž๎ช๎’ ๎€ฌ๎€๎€ณ ๎€ฌ๎’๎ƒ๎Ž๎ฑ๎’๎‰๎€ผ๎€ณ ๎ƒ๎‰ ๎ฃ๎ฎ๎’ ๎ฃ๎ช๎€ณ๎ฃ๎ฃ๎’ ๎€๎Œ๎€ค๎ƒ๎ช๎’ ๎€ฐ๎ƒ ๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ณ ๎ƒ๎‰ ๎ฃ๎ฎ๎’ ๎Œ๎€ณ๎€ฌ๎€ฌ๎€๎Ž๎ƒ๎ฃ๎Œ๎’
๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎ช๎ƒ๎ฑ๎’ ๎€๎ผ๎€ฐ๎€๎ช๎’ ๎€๎•๎•๎ฎ๎Ž๎ช๎’ ๎€ ๎ก๎ƒ๎ฑ๎€๎‰๎ฃ๎€๎๎€ฐ๎€ณ๎ช๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ๎™
๎“๎™๎ฌ๎™ ๎ˆ๎€ ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ ๎Ž๎€ณ๎‰ ๎Œ๎€ณ๎ก๎€ฌ๎€๎ช๎’ ๎Ž๎€๎น๎ƒ๎’๎Ž๎€๎‰๎€ณ
๎€ฃ๎€๎ฃ๎ช๎€ ๎ƒ๎Ž๎€ธ๎€๎ช๎ช๎ƒ ๎€ฌ๎€๎€ณ ๎€ฌ๎€๎Œ๎€ค๎ƒ ๎ƒ๎‰ ๎ก๎€ณ๎€ผ๎ƒ๎Œ๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎€ณ ๎’๎•๎€ณ๎ก๎€๎น๎ƒ๎’๎Ž๎ƒ ๎ƒ๎Œ๎•๎’๎Ž๎ƒ๎€ค๎ƒ๎‰๎ƒ ๎•๎€๎ฃ๎ฃ๎€๎Ž๎€ฐ๎’ ๎€ฐ๎€ ๎ฎ๎Ž๎€ ๎ƒ๎Œ๎•๎’๎Ž๎ƒ๎€ค๎ƒ๎‰๎€ณ ๎€๎€ฐ ๎ฎ๎Ž๎€
๎€ณ๎ฃ๎€ณ๎Ž๎ช๎€ณ ๎’ ๎€ฐ๎€ ๎ฎ๎Ž๎€ ๎Ž๎’๎Ž ๎ƒ๎Œ๎•๎’๎Ž๎ƒ๎€ค๎ƒ๎‰๎€ณ ๎€ ๎ฎ๎Ž๎€ ๎ƒ๎Œ๎•๎’๎Ž๎ƒ๎€ค๎ƒ๎‰๎€ณ ๎’ ๎€ฐ๎€ ๎ฎ๎Ž ๎ก๎€ณ๎€ผ๎ƒ๎Œ๎€ณ ๎€ฐ๎ˆ•๎ƒ๎Ž๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎’๎Ž๎€ณ ๎€ฌ๎’๎Ž๎ช๎€๎€ค๎ƒ๎‰๎€ณ ๎€ ๎ฎ๎Ž๎’ ๎’๎ก๎
๎€ฐ๎ƒ๎Ž๎€๎ก๎ƒ๎’ ๎’ ๎ฃ๎ƒ ๎€๎ช๎ช๎ก๎ƒ๎€ค๎ฎ๎ƒ๎ฃ๎€ฌ๎€ ๎’ ๎ฃ๎ƒ ๎€ณ๎ฃ๎€ฌ๎‰๎ฎ๎€ฐ๎€ ๎‰๎€ ๎ฃ๎’๎€ผ๎€ผ๎€ณ๎ช๎ช๎ƒ๎ฑ๎ƒ๎ช๎‚ฉ ๎•๎€๎ฃ๎ฃ๎ƒ๎ฑ๎€ ๎€๎€ฐ ๎ฎ๎Ž ๎’๎•๎€ณ๎ก๎€๎ช๎’๎ก๎€ณ ๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎ƒ๎€ฌ๎’ ๎•๎€ณ๎ก ๎€ฐ๎’๎ฑ๎€ณ๎ก
๎ก๎ƒ๎€ณ๎œ๎ฎ๎ƒ๎‰๎ƒ๎€ค๎ก๎€๎ก๎€ณ ๎ƒ๎Ž ๎Ž๎’๎Œ๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎Ž๎€ณ๎ฎ๎ช๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎ฎ๎Ž๎ˆ•๎ƒ๎Œ๎•๎’๎ฃ๎ช๎€ ๎ƒ๎Ž๎€ฐ๎€ณ๎€ค๎ƒ๎ช๎€๎Œ๎€ณ๎Ž๎ช๎€ณ ๎•๎€๎€ผ๎€๎ช๎€๎™๎“
๎€ซ๎’๎Ž ๎ƒ๎‰ ๎Œ๎ฎ๎ช๎€๎ช๎’ ๎ก๎€ณ๎€ผ๎ƒ๎Œ๎€ณ ๎ฃ๎ƒ๎€ ๎€ฐ๎€ณ๎‰๎‰๎€ณ ๎’๎•๎€ณ๎ก๎€๎น๎ƒ๎’๎Ž๎ƒ ๎ฃ๎ƒ๎€ ๎€ฐ๎€ณ๎ƒ ๎ฃ๎’๎€ผ๎€ผ๎€ณ๎ช๎ช๎ƒ ๎ฃ๎€๎ก๎‚ฉ ๎•๎’๎ƒ ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎ƒ๎‰๎€ณ ๎€ณ๎ฃ๎€ณ๎ก๎€ฌ๎ƒ๎ช๎€๎ก๎€ณ ๎ƒ๎Ž ๎ฎ๎Ž ๎Œ๎’๎Œ๎€ณ๎Ž๎ช๎’
๎ฃ๎ฎ๎€ฌ๎€ฌ๎€ณ๎ฃ๎ฃ๎ƒ๎ฑ๎’ ๎‰๎€ ๎€ฐ๎€ณ๎ช๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎ƒ๎Œ๎•๎’๎ฃ๎ช๎€ ๎•๎€๎€ผ๎€๎ช๎€ ๎€ ๎Œ๎’๎Ž๎ช๎€ณ ๎€ฌ๎€๎€ณ ๎ƒ๎Ž ๎•๎ก๎€ณ๎€ฌ๎€ณ๎€ฐ๎€ณ๎Ž๎น๎€ ๎Ž๎’๎Ž ๎€ณ๎ก๎€ ๎ฃ๎ช๎€๎ช๎€ ๎€ณ๎ฃ๎€ณ๎ก๎€ฌ๎ƒ๎ช๎€๎ช๎€
๎•๎€ณ๎ก๎€ฌ๎€๎„ ๎€ณ๎ก๎€ ๎ฃ๎ช๎€๎ช๎’ ๎€๎€ฐ๎’๎ช๎ช๎€๎ช๎’ ๎ฎ๎Ž ๎€ฐ๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎’ ๎ก๎€ณ๎€ผ๎ƒ๎Œ๎€ณ๎™ ๎€ซ๎’๎ฃ๎…ฎ ๎ฃ๎ƒ ๎•๎’๎ช๎ก๎‚ฉ ๎ก๎€ณ๎€ฌ๎ฎ๎•๎€ณ๎ก๎€๎ก๎€ณ ๎‰๎€ ๎Ž๎€ณ๎ฎ๎ช๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎€ฌ๎€๎€ณ ๎ฃ๎€๎ก๎€ณ๎€ค๎€ค๎€ณ
๎ฃ๎ช๎€๎ช๎€ ๎€ฌ๎’๎Œ๎•๎ก๎’๎Œ๎€ณ๎ฃ๎ฃ๎€ ๎€ฐ๎€ ๎ฎ๎Ž ๎•๎ก๎€ณ๎€ฌ๎€ณ๎€ฐ๎€ณ๎Ž๎ช๎€ณ ๎€๎€ฐ๎€ฐ๎€ณ๎€ค๎ƒ๎ช๎’ ๎ฃ๎€ณ๎Ž๎น๎€ ๎€ฐ๎€ณ๎ช๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ๎™ ๎ˆ๎€ ๎Ž๎€ณ๎ฎ๎ช๎ก๎€๎‰๎ƒ๎ช๎‚ฉ ๎€ฌ๎’๎Œ๎ฎ๎Ž๎œ๎ฎ๎€ณ ๎€ฐ๎€ณ๎ฑ๎€ณ๎•๎’๎ช๎€ณ๎ก
๎€ณ๎ฃ๎ฃ๎€ณ๎ก๎€ณ ๎€ณ๎ฃ๎€ณ๎ก๎€ฌ๎ƒ๎ช๎€๎ช๎€ ๎€๎Ž๎€ฌ๎€๎€ณ ๎€๎‰ ๎€ฐ๎ƒ ๎€ธ๎ฎ๎’๎ก๎ƒ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎‰๎ƒ๎œ๎ฎ๎ƒ๎€ฐ๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎ƒ๎Œ๎•๎’๎ฃ๎ช๎€ ๎Ž๎€ณ๎‰๎‰๎€ ๎œ๎ฎ๎€๎‰๎€ณ ๎ฃ๎ƒ ๎•๎ฎ๎‡˜ ๎€ธ๎€๎ก ๎ฑ๎€๎‰๎€ณ๎ก๎€ณ ๎‰๎€
๎€ฐ๎€ณ๎ช๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ๎™ ๎‚๎Ž ๎œ๎ฎ๎€ณ๎ฃ๎ช๎’ ๎€ฌ๎€๎ฃ๎’ ๎ฃ๎ƒ ๎€ฐ๎€ณ๎ฑ๎€ณ ๎ก๎ƒ๎€ฌ๎’๎ก๎ก๎€ณ๎ก๎€ณ ๎€๎‰ ๎ก๎ƒ๎Œ๎€ค๎’๎ก๎ฃ๎’๎™
๎‚พ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎‚ฉ ๎€ฐ๎ƒ ๎€ฃ๎’๎‰๎’๎€ผ๎Ž๎€ ๎–๎‚๎ช๎€๎‰๎ท๎—๎ค ๏ƒ ๎€๎€ฐ๎ก๎ƒ๎€๎Ž๎’๎™๎€ฐ๎ƒ๎•๎ƒ๎€ณ๎ช๎ก๎’๎€ข๎ฎ๎Ž๎ƒ๎€ค๎’๎™๎ƒ๎ช
๎“๎™ ๎€ฏ๎ƒ ๎ช๎€๎‰๎€ณ ๎€ณ๎ฃ๎ƒ๎€ผ๎€ณ๎Ž๎น๎€ ๎Ž๎€ณ ๎„› ๎€ฐ๎ƒ๎ฑ๎€ณ๎Ž๎ฎ๎ช๎€ ๎€ฌ๎’๎Ž๎ฃ๎€ฌ๎ƒ๎€ ๎€๎Ž๎€ฌ๎€๎€ณ ๎‰๎€ ๎•๎ก๎€๎ฃ๎ฃ๎ƒ ๎€๎Œ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎ก๎€๎ช๎ƒ๎ฑ๎€๎€ฎ ๎€๎‰ ๎พ๎Ž๎€ณ ๎€ฐ๎ƒ ๎€ฌ๎’๎’๎ก๎€ฐ๎ƒ๎Ž๎€๎ก๎€ณ ๎‰๎€ ๎€ฐ๎ƒ๎ฃ๎€ฌ๎ƒ๎•๎‰๎ƒ๎Ž๎€ ๎€ฐ๎’๎€ผ๎€๎Ž๎€๎‰๎€ณ ๎€ฌ๎’๎Ž
๎œ๎ฎ๎€ณ๎‰๎‰๎€ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎ƒ๎Œ๎•๎’๎ฃ๎ช๎€ ๎ฃ๎ฎ๎‰ ๎ฑ๎€๎‰๎’๎ก๎€ณ ๎€๎€ผ๎€ผ๎ƒ๎ฎ๎Ž๎ช๎’ ๎Ž๎€ณ๎‰ ๎œ๎ฎ๎€๎€ฐ๎ก๎’ ๎€ฐ๎€ณ๎‰ ๎ฃ๎ƒ๎ฃ๎ช๎€ณ๎Œ๎€ ๎€ฐ๎ƒ ๎ƒ๎Ž๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎’๎Ž๎€ณ๎€ฌ๎’๎Ž๎ช๎€๎€ค๎ƒ๎‰๎€ณ๎™ ๎€œ๎€ฐ ๎€ณ๎ฃ๎€ณ๎Œ๎•๎ƒ๎’๎€ฎ ๎‰๎€ ๎Ž๎’๎ช๎€ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎€œ๎€ผ๎€ณ๎Ž๎น๎ƒ๎€
๎€ฐ๎€ณ๎‰๎‰๎€ณ ๎€ฏ๎’๎€ผ๎€๎Ž๎€ณ ๎Ž๎™ ๎€น๎€บ๎€ด๎“๎ ๎€ฐ๎€ณ๎‰ ๎ฅ ๎ฃ๎€ณ๎ช๎ช๎€ณ๎Œ๎€ค๎ก๎€ณ ๎ฌ๎บ๎“๎“๎€ฎ ๎ฃ๎€ณ๎€ฌ๎’๎Ž๎€ฐ๎’ ๎€ฌ๎ฎ๎ƒ๎€ฎ ๎…‹๎ƒ๎Ž ๎€๎•๎•๎‰๎ƒ๎€ฌ๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎€๎ก๎ช๎™ ๎ฆ๎ ๎€ฐ๎€ณ๎‰ ๎€ฏ๎™๎”๎™๎ ๎™๎Ž๎™ ๎ฆ๎ซ๎ซ๎ง๎ฅ๎ฌ๎€ฎ ๎€ฐ๎’๎ฑ๎ก๎‚ฉ ๎€ณ๎ฃ๎ฃ๎€ณ๎ก๎€ณ
๎€ฌ๎€๎‰๎€ฌ๎’๎‰๎€๎ช๎€ ๎‰๎ˆ•๎‚๎ฐ๎€œ ๎ƒ๎Ž ๎€ฐ๎’๎€ผ๎€๎Ž๎€๎€ฐ๎€ณ๎ช๎€ณ๎ก๎Œ๎ƒ๎Ž๎€๎Ž๎€ฐ๎’๎‰๎€ ๎ƒ๎Ž ๎€ค๎€๎ฃ๎€ณ ๎€๎ƒ ๎Œ๎€ณ๎ช๎’๎€ฐ๎ƒ ๎€ฐ๎ƒ ๎ช๎€๎ฃ๎ฃ๎€๎น๎ƒ๎’๎Ž๎€ณ ๎•๎ก๎€ณ๎ฑ๎ƒ๎ฃ๎ช๎ƒ ๎€ฐ๎€๎‰๎‰๎€ ๎Ž๎’๎ก๎Œ๎€๎ช๎ƒ๎ฑ๎€ ๎€ฐ๎’๎€ผ๎€๎Ž๎€๎‰๎€ณ ๎ƒ๎Ž ๎Œ๎€๎ช๎€ณ๎ก๎ƒ๎€
๎–๎€๎ก๎ช๎™ ๎“๎€น๎“ ๎€ฐ๎€ณ๎‰ ๎ ๎€ณ๎€ผ๎™๎ช๎’ ๎€ซ๎€ฒ๎€ฒ ๎ฌ๎๎“๎ซ๎ง๎๎ฌ ๎€ณ ๎€๎ก๎ช๎™ ๎€น๎๎“ ๎€ฐ๎€ณ๎‰ ๎ ๎€ณ๎€ผ๎™๎ช๎’ ๎€ซ๎€ฒ๎€ฒ ๎ฌ๎€บ๎€น๎€บ๎ง๎๎ซ๎—๎™ ๎€ฏ๎€ ๎ช๎€๎‰๎€ณ ๎ƒ๎Œ๎•๎’๎ก๎ช๎’ ๎€ฐ๎’๎ฑ๎ก๎‚ฉ๎€ณ๎ฃ๎ฃ๎€ณ๎ก๎€ณ ๎ฃ๎’๎ช๎ช๎ก๎€๎ช๎ช๎’ ๎‰๎ˆ•๎€๎Œ๎Œ๎’๎Ž๎ช๎€๎ก๎€ณ
๎€ฐ๎€ณ๎‰๎‰๎ˆ•๎‚๎ฐ๎€œ ๎€ผ๎ƒ๎‚ฉ ๎€๎ฃ๎ฃ๎’๎‰๎ช๎’ ๎ฃ๎ฎ๎‰๎‰๎€ ๎•๎ก๎€ณ๎ฃ๎ช๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ฐ๎ƒ ๎‰๎€๎ฑ๎’๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ ๎ก๎ƒ๎ฃ๎ฎ๎‰๎ช๎€๎Ž๎ช๎€ณ ๎€ฐ๎€๎‰๎‰๎€ ๎€๎ฎ๎ช๎’๎€ธ๎€๎ช๎ช๎ฎ๎ก๎€ ๎€ณ๎Œ๎€ณ๎ฃ๎ฃ๎€ ๎€ฐ๎€๎‰ ๎€ฌ๎’๎Œ๎Œ๎ƒ๎ช๎ช๎€ณ๎Ž๎ช๎€ณ ๎Ž๎€๎น๎ƒ๎’๎Ž๎€๎‰๎€ณ ๎’
๎€ฐ๎€๎‰๎‰๎ˆ•๎ƒ๎Ž๎ช๎€ณ๎€ผ๎ก๎€๎น๎ƒ๎’๎Ž๎€ณ ๎€ฐ๎€ณ๎‰๎‰๎€ ๎€ธ๎€๎ช๎ช๎ฎ๎ก๎€ ๎€ฐ๎€ณ๎‰ ๎€ธ๎’๎ก๎Ž๎ƒ๎ช๎’๎ก๎€ณ ๎€ณ๎ฃ๎ช๎€ณ๎ก๎’ ๎€ณ๎ป๎€ณ๎ช๎ช๎ฎ๎€๎ช๎€ ๎€ฐ๎€๎‰ ๎€ฌ๎’๎Œ๎Œ๎ƒ๎ช๎ช๎€ณ๎Ž๎ช๎€ณ ๎ฃ๎ช๎€ณ๎ฃ๎ฃ๎’๎…Œ๎™ ๎€ซ๎ƒ๎‡˜ ๎ƒ๎Ž ๎œ๎ฎ๎€๎Ž๎ช๎’ ๎ช๎€๎‰๎€ณ ๎•๎ก๎’๎€ฌ๎€ณ๎€ฐ๎ฎ๎ก๎€ ๎…‹๎„›
๎ƒ๎€ฐ๎’๎Ž๎€ณ๎€ ๎€ ๎ก๎ƒ๎ฃ๎’๎‰๎ฑ๎€ณ๎ก๎€ณ ๎ƒ๎‰ ๎•๎ก๎’๎€ค๎‰๎€ณ๎Œ๎€ ๎€ฐ๎ƒ ๎ฎ๎Ž๎€ ๎€ณ๎ฑ๎€ณ๎Ž๎ช๎ฎ๎€๎‰๎€ณ๎€ฐ๎’๎•๎•๎ƒ๎€ ๎ƒ๎Œ๎•๎’๎ฃ๎ƒ๎น๎ƒ๎’๎Ž๎€ณ๎…Œ๎™
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/
III ๎† 1

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT