Pursuant to law no. 183/2011, as implemented by decree of the Ministry of Justice no. 34/2013, a professional activity can be exercised in Italy through the creation of partnerships, corporations and cooperative companies, if the activity is solely performed by the shareholders. Although the discipline does not rule the governance of Professional Companies and it is ambiguous on a lot of issues, such as the circumstances concerning the decisions by the board of directors, the aim of this paper is to study the qualifications of the business income produced by the Professional Company, considered as professional or corporate income. In order to fill the legislative gaps and to eliminate ambiguities in praxis, it is supposed to assume a criterion based on the organizational requirement, as provided by both the Civil law (see artt. 2082 and 2238 Civil Code) and the Tax system (such as art. 2 of Legislative Decree no. 546/1997) to outline the notion of “enterprise”.
La qualificazione del reddito nelle società tra professionisti
piantavigna
2015-01-01
Abstract
Pursuant to law no. 183/2011, as implemented by decree of the Ministry of Justice no. 34/2013, a professional activity can be exercised in Italy through the creation of partnerships, corporations and cooperative companies, if the activity is solely performed by the shareholders. Although the discipline does not rule the governance of Professional Companies and it is ambiguous on a lot of issues, such as the circumstances concerning the decisions by the board of directors, the aim of this paper is to study the qualifications of the business income produced by the Professional Company, considered as professional or corporate income. In order to fill the legislative gaps and to eliminate ambiguities in praxis, it is supposed to assume a criterion based on the organizational requirement, as provided by both the Civil law (see artt. 2082 and 2238 Civil Code) and the Tax system (such as art. 2 of Legislative Decree no. 546/1997) to outline the notion of “enterprise”.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
