Anna Pirri Valentini

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Dation in payment of cultural property: a discontinuous regulation?

  • Abstract

Informations and abstract

Keywords: Cultural Property; Taxes; Dation in πayment; France.

The article analyses the Italian regulation that allows for the dation in payment of cultural property with regard to direct and inheritance taxes. In particular, it describes the historical evolution of the existing legislation, the applicable rules, their modus operandi, and it pieces together their implementation over the years. Finally, a comparison to the French system is instrumental to a better understanding of strengths and weaknesses of the Italian one.

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