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art 162 tuir
fermo restando quanto previsto dall`articolo 169, ai fini
Last Update: 2018-06-08
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article 50 tuir
art 50 tuir
Last Update: 2013-10-22
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article 149 of the italian unified law on income tax ("testo unico delle imposte sui redditi" or tuir), lays down the conditions that can trigger the loss of the "non-commercial status", but shields ecclesiastic institutions and amateur sports clubs from that provision.
l'articolo 149 del testo unico delle imposte sui redditi ("tuir") stabilisce le condizioni che possono determinare la perdita della "qualifica di ente non commerciale" ma esclude da tali disposizioni gli enti ecclesiastici e le associazioni sportive dilettantistiche.
Last Update: 2017-04-26
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