Autore
Giusti, Gabriele

Titolo
La fiscalità dei beni culturali privati all'indomani della crisi post-COVID
Periodico
Aedon (Online)
Anno: 2021 - Fascicolo: 2 - Pagina iniziale: 130 - Pagina finale: 136

The present essay analyses the current tax treatment of the private cultural heritage, which are subject to the constraints provided by the articles 10 ss. of Legislative Decree n. 42/2004 (Cultural Heritage Code), and whose fiscal benefits, in recent years, have been heavily reduced. Therefore, taking as example the recent measures provided to face the crisis due to the spread of the COVID-19, the paper proposes to grant further tax benefits to the owner of cultural heritage, in order to prevent decay, allowing an (even economic) exploitation.



SICI: 1127-1345(2021)2<130:LFDBCP>2.0.ZU;2-G
Testo completo: https://www.rivisteweb.it/download/article/10.7390/101746
Testo completo alternativo: https://www.rivisteweb.it/doi/10.7390/101746

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