Autore
Balocchini, Claudia

Titolo
Il vincolo pertinenziale quale strumento di tutela per le collezioni e gli studi d'artista? Brevi osservazioni sull'evoluzione dell'istituto e sulle conseguenze civili e fiscali
Periodico
Aedon (Online)
Anno: 2009 - Volume: 0 - Fascicolo: 2 - Pagina iniziale: 0

The following paragraphs will attempt to illustrate the issue of the ancillary goods' law as a measure in order to preserve cultural heritage: it is debated how those rules should apply and how to draw the boundaries of bond in collections and artist's studios. The approach to the issue will be that which defines the state of fact by the exam of what is meant for "appurtenances" in private law and the different concept raised on the case-law about cultural and artistic values. The analysis will illustrate that the administration is adopting a new type of ancillary bonds, without a specific declaration of artistic value in appurtenances or without any binding declaration, anyway without balancing the property rights. The last paragraph will show the consequences of these new - implicit or explicit - bonds, not only in private setting, but also in fiscal planning and application of tax exemptions.



SICI: 1127-1345(2009)0:2<0:IVPQSD>2.0.ZU;2-J
Testo completo: http://www.mulino.it/ws/rwDirectDownload.php?doi=/31222
Testo completo alternativo: http://www.mulino.it/rivisteweb/scheda_articolo.php?id_articolo=31222

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