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Pubblicato il 12 ottobre 2016 alle 09.45

La C.T. Reg. Marche, nella sentenza 20.9.2016 n. 594/2016, ha affermato che l’art. 55-bis del DLgs. 346/90, ove sembra affermare la soggezione ad imposizione delle donazioni formate all’estero, a favore di beneficiari residenti in Italia, non deroga al principio generale di territorialità dell’imposta sulle successioni e donazioni, che resta fissato dall’art. 2 del DLgs. 346/90.

Tale ultima norma prevede che il criterio di territorialità dell’imposta sulle successioni e donazioni è quello di residenza del defunto o donante (salva l’imponibilità dei beni esistenti in Italia se il donante o il defunto non sono residenti in Italia), mentre l’art. 55-bis configura una norma sulla registrazione delle donazioni, che non modifica però le regole relative all’imposizione.


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