Nella legge di conversione del d.l. “Destinazione Italia” (d.l. n. 145 del 2013) c’è un emendamento che potrebbe dare una boccata di ossigeno alle imprese. L’uso del condizionale è d’obbligo: le vicende dell’iter parlamentare e il contenuto della nuova disciplina impongono di frenare l’entusiasmo, perché il bicchiere può essere sì mezzo pieno, ma di amaro…
“Caos fiscale”: quante volte sentiamo questa espressione al telegiornale? La materia tributaria è una delle più tormentate: le norme fiscali sono numerosissime e incomprensibili non soltanto per i contribuenti ma anche per gli stessi operatori giuridici. Suggeriva Voltaire (Dictionnaire philosophique. Des lois, Parigi, 1765) un rimedio radicale: “Voulez-vous avoir de bonnes lois? brûlez les vôtres,…
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