1,720,981 research outputs found
Sustainable business legal structure for susteinable transport. The social enterprise
No full textThe Social Enterprise is a business model that must be placed in a context
different from the traditional market. It is in fact a subject that belongs
to the so-called Social and Solidarity Economy (SSE). Over the past two decades, the EU, the OECD and the UN has recognised the importance of
SSE as an alternative model of economic development to the liberal-capitalist one, and promoted many initiatives aimed at the development, the launch as well as the macroeconomic and legal acknowledgement of social economy as an integral part of the European social market . in this contribution we want to demonstrate that social enterprise could represent a conveninet legal structure in the field of sustainable transpor
Il fermo dei beni mobili registrati, tra garanzia della pretesa creditoria e mezzo in pressione in vista dell'adempimento <<spontaneo>>.
No full textIl fermo dei beni mobili registrati, tra garanzia della pretesa creditoria e mezzo in pressione in vista dell'adempimento >
The role of taxation in the ecological transition: the social and solidarity economy (SSE) perspective
No full textThe aim of this paper is to explore the Social and Solidarity Economy (SSE) as a new model of economic development able to achieve the objectives of environmental sustainability if supported by adequate public policies. The OECD (OECD, Designing Legal Frameworks for Social Enterprises, 2022), following the EU (European Commission, Social Economy Action Plan, 2021) has recently promoted the development of a suitable legal framework for SSE subjects, i.e. social enterprises, also considering their crucial role in the ecological transition.
Italy is among the first Countries to adopt a fiscal ad hoc legislation for social enterprises (Legislative Decree 112/2017) which provides for the tax relief of profits invested in activities of general interest. Italy could be a model for other (EU) Countrie
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Riflessioni intorno al trattamento tributario di enti che agiscono per l'interesse generale (entro e oltre il c.d. Terzo settore)
No full textDisciplina ai fini delle imposte indirette: trust "Dopo di noi"
No full textIl contributo offre un'interpretazione sistematica del regime fiscale specificamente previsto per il trust nella legge "Dopo di noi" ( L. 22 giugno 2016, n.112), anche alla luce dei chiarimenti forniti dalla Circolare n. 34/E del 2022
Ipoteca e fermo dei beni mobili registrati: natura e funzione
No full textMuovendo da un inquadramento sistematico dei due istituti, il contributo si propone di analizzare le misure di fermo dei beni mobili e di ipoteca per metterne in evidenza natura e funzioni. La riflessione sul procedimento di adozione delle due misure viene condotta alla luce delle novità della recente riforma, di cui alla legge delega n. 111/2023, iIn particolare, delle norme adottate con D.Lgs. n. 219/2023 e riguardanti la revisione dello Statuto dei diritti del contribuente.
Tra di esse, le norme in tema di obbligo di motivazione (art. 7, L. n. 212/2000), invalidità degli atti (art. 7-bis e 7-ter, L. n. 212/2000) e proporzionalità nel procedimento tributario (art. 10-ter, L. n. 212/2000) rappresentano una nuova chiave di lettura del procedimento di adozione delle due misure cautelari
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