+39 010 531341 segreteria.ge@studiocentore.com

La stabile organizzazione degli operatori economici transfrontalieri: aspetti reddituali e IVA

5 Dicembre 2012

SEDE DELL’INCONTRO : Milano, presso Westin Palace Milan Sala Giardino+Colonne, Piazza della Repubblica, 20 Tel. +39 02 63361 – www.westinpalacemilan.it

PROGRAMMA:

LA STABILE ORGANIZZAZIONE DEGLI OPERATORI
ECONOMICI TRANSFRONTALIERI:
ASPETTI REDDITUALI E IVA
Milano, 5 dicembre 2012

P. Centore – la nozione di stabile organizzazione
Giurisprudenza nazionale
Giurisprudenza comunitaria:
Sentenza 4.7.1985 – Causa 168-84
Sentenza 7.5.1998 – Causa 390-96
Sentenza 17.7.1997 – Causa 190-95
Sentenza 20.2.1997 – Causa 260-95
Sentenza 16.7.2009 – Causa 244-08
Sentenza 23.3.2006 – Causa 210-04
Sentenza 25.10.2012 – Cusa 318 e 319-11
Sentenza 28.6.2007 – Cusa 73-06
Modello OCSE
Discussion Draft
Art.11 – Regolamento UE 282-2011
Art. 22 – Regolamento UE 282-2011
Art. 53 – Regolamento UE 282-2011
Art. 192 Bis – Direttiva 2006-112-UE

 

INTERVENTO DOTT. DONATO RAPONI
“L’evoluzione normativa comunitaria in tema di stabile organizzazione”

D. Raponi – L’evoluzione della normativa comunitaria in tema di stabile organizzazione

 

INTERVENTO AVV. CARLO ROMANO
“Le proposte di modifica del Commissario OCSE in tema di S.O.”

C.Romano – Le proposte di modifica del Commentario OCSE in tema di stabile organizzazione
OECD Public discussion draft – CMS answer
Bulletin pe ROMANO-RUSSO

 

INTERVENTO DOTT. GIOVANNI ASCOLI
“Problemi di tranferpricing per le stabili organizzazioni”

G. Ascoli – Problemi di transfer pricing per le stabili organizzazioni

 

INTERVENTO DOTT.SSA FRANCESCA VITALE
“Elementi normativi della S.O. ai fini dell’IVA”

F.Vitale – Elementi normativi della s.o. ai fini dell’iva

 

INTERVENTO DOTT. NICOLA GALLEANI D’AGLIANO
“Casi materiali della identificazione degli operatori esteri”

 

info

SCARICA IL PROGRAMMA IN FORMATO PDF 

2012

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