Un approfondimento tecnico-giuridico sull’inserimento dei Certificati di Credito Fiscale nel sistema economico italiano

Abstract

The chapter develops, within a text devoted to the fiscal money, mainly under an economical point of view, an alternative point of view: the juridical one. The main problem dealed with is the legal feasibility of issuing Certified for Tax Credits. This study is conducted both under a private law approach and under a public law one. At the end, a properly accounting point of view is developped, under the provisions of generally agreed accounting standards and European Regulations on public sector accounts.