{"id":8311,"date":"2024-06-01T13:01:33","date_gmt":"2024-06-01T11:01:33","guid":{"rendered":"https:\/\/www.fogliandpartners.com\/giuliano-foglia-and-maddalena-cecci-comment-on-corriere-tributario-on-the-case-law-regarding-the-civil-law-reconstruction-of-the-penalty-clause-and-its-effects-on-the-determination-of-the-tax-regime\/"},"modified":"2024-06-15T08:39:12","modified_gmt":"2024-06-15T06:39:12","slug":"giuliano-foglia-and-maddalena-cecci-comment-on-corriere-tributario-on-the-case-law-regarding-the-civil-law-reconstruction-of-the-penalty-clause-and-its-effects-on-the-determination-of-the-tax-regime","status":"publish","type":"post","link":"https:\/\/www.fogliandpartners.com\/en\/giuliano-foglia-and-maddalena-cecci-comment-on-corriere-tributario-on-the-case-law-regarding-the-civil-law-reconstruction-of-the-penalty-clause-and-its-effects-on-the-determination-of-the-tax-regime\/","title":{"rendered":"Giuliano Foglia and Maddalena Cecci comment on Corriere Tributario on the case law regarding the civil law reconstruction of the penalty clause and its effects on the determination of the tax regime"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8311\" class=\"elementor elementor-8311 elementor-4458\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07c1b4f e-flex e-con-boxed e-con e-parent\" data-id=\"07c1b4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a548dbd elementor-widget elementor-widget-text-editor\" data-id=\"a548dbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With the article &#8220;Clausola penale e imposta di registro: la causa della disposizione determina il regime fiscale,&#8221; published on Corriere Tributario (no. 3\/2024), Giuliano Foglia and Maddalena Cecci comment on the first judgement given by the Supreme Court regarding the tax regime of penalty clauses included in contracts, retracing the agreeable reasoning that the ancillary nature and essentially compensatory cause that the penalty clause fulfills implies that the contract in which it is included is subject to single taxation under Article 21(2) TUR, as if the deed contained a single provision.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>8 March 2024<\/p>\n","protected":false},"author":3,"featured_media":6176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"class_list":["post-8311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news_foglia-en"],"_links":{"self":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/comments?post=8311"}],"version-history":[{"count":0,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/posts\/8311\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/media?parent=8311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/categories?post=8311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fogliandpartners.com\/en\/wp-json\/wp\/v2\/tags?post=8311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}