La forza non è nulla senza controllo: la tassazione dei soci delle società a ristretta base partecipativa nel caso di accertamento di maggiori redditi in capo alla società partecipata
Abstract
The article, inspired by the ruling no. 25322/2022 of the 6th civil section of the Italian Supreme Court, deals with the taxation of the shareholders of a company with a limited shareholding base in the case of ascertaining higher income for the investee company, focusing on the issue of the relationship between the strength of the law, which it enunciates and consolidates in its own jurisprudence, and the control over their actual pertinence to the cases to be decided.
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