
handle: 11365/14614
La voce enciclopedica svolge una compiuta indagine storico ricostruttiva sui confini della soggettività tributaria soffermandosi in particolare sui fenomeni di separazione e destinazione patrimoniale e sui rapporti associativo/societari per riflettere sulle implicazioni che vi si riconnettono in punto di moduli di imputazione dell’obbligazione tributaria.
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