Art. 38, paragraphs 4 and 5, of the Italian Ministerial Decree n. 600 of 1973<\/p>\n
Assessment of the tax base – Inductive or summary assessment – Expenses for capital increases – Definition – In this case.<\/p>\n
The Sec. T., with regard to the summary determination of the taxpayer’s total income, stated that, pursuant to art. 38, paragraphs 4 and 5, of the Italian Ministerial Decree n. 600 of 1973, “expenditure for capital increases” means any disbursement made for this purpose, so that capital increases also include shareholder loans and all other forms of capitalization, to be considered expenses for which there has been an actual financial exit. from the tax payer.<\/p>\n
Source Supreme Court of Cassation<\/p>\n","protected":false},"excerpt":{"rendered":"
Art. 38, paragraphs 4 and 5, of the Italian Ministerial Decree n. 600 of 1973 Assessment of the tax base – Inductive or summary assessment – Expenses for capital increases – Definition – In this case. The Sec. T., with regard to the summary determination of the taxpayer’s total income, stated that, pursuant to art. 38, paragraphs 4 and 5, of the Italian Ministerial Decree n. 600 of 1973, “expenditure for capital increases” means any disbursement made for this purpose, so that capital increases also include shareholder loans and all other forms of capitalization, to be considered expenses for which…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[223],"tags":[],"yoast_head":"\n