The contribution deals with the Italian taxation regime of indemnities for expropriation, in the light of its debated consistency with the fundamental right of property recognized by art. 1 of the First Protocol to the European Convention on Human Rights.
I rapporti tra CEDU e diritto interno nella giurisprudenza della Corte di Cassazione in materia di tassazione delle plusvalenze derivanti da procedimenti espropriativi
CARREA, SIMONE
2014-01-01
Abstract
The contribution deals with the Italian taxation regime of indemnities for expropriation, in the light of its debated consistency with the fundamental right of property recognized by art. 1 of the First Protocol to the European Convention on Human Rights.
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