{"id":832,"date":"2021-08-31T15:01:51","date_gmt":"2021-08-31T13:01:51","guid":{"rendered":"https:\/\/www.studiosgaravato.it\/la-produzione-in-giudizio-di-un-documento-non-registrato-non-integra-un-caso-duso-ai-fini-del-decorso-del-termine-per-laccertamento\/"},"modified":"2021-10-04T15:40:54","modified_gmt":"2021-10-04T13:40:54","slug":"submission-in-court-of-an-unrecorded-document-does-not-constitute-a-use-case-for-purposes-of-assessment-period-duration","status":"publish","type":"post","link":"https:\/\/www.studiosgaravato.it\/en\/submission-in-court-of-an-unrecorded-document-does-not-constitute-a-use-case-for-purposes-of-assessment-period-duration\/","title":{"rendered":"Submission in court of an unrecorded document does not constitute a &#8220;use case&#8221; for purposes of assessment period duration"},"content":{"rendered":"\n<p>The Italian Supreme Court, Order dated 18\/05\/2021, no. 19015, filed on 18\/07\/2021, set out the following principle of law: \u201c[O]n the subject of registry tax, in the case of a non-authenticated private contract subject to registration within a fixed term but not registered, the term (five years) of forfeiture of the administration from the power of assessment is exclusively governed by the first paragraph of art. 76 of Presidential Decree no. 131 of 1986, and with reference to the <em>dies a quo<\/em> consisting of the day on which the registration of the private deed should have been requested, it being excluded that, for the purposes of the forfeiture, the production of the latter in court constitutes the use case provided for by art. 6 of the same Presidential Decree specified above\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Italian Supreme Court, Order dated 18\/05\/2021, no. 19015, filed on 18\/07\/2021, set out the following principle of law: \u201c[O]n the subject of registry tax, in<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[],"class_list":["post-832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts\/832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/comments?post=832"}],"version-history":[{"count":0,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts\/832\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/media?parent=832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/categories?post=832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/tags?post=832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}