ORDINANZA N. 176 ANNO 2014 REPUBBLICA ITALIANA IN NOME DEL POPOLO ITALIANO LA CORTE COSTITUZIONALE composta dai signori: Presidente: Gaetano SILVESTRI; Giudici : Sabino CASSESE, Giuseppe TESAURO, Paolo Maria NAPOLITANO, Giuseppe FRIGO, Alessandro CRISCUOLO, Paolo GROSSI, Giorgio LATTANZI, Aldo CAROSI, Marta CARTABIA, Sergio MATTARELLA, Mario Rosario MORELLI, Giancarlo CORAGGIO, Giuliano AMATO, ha pronunciato la seguente…
Con l’ordinanza n. 176/2014, la Corte Costituzionale ha escluso che ricorra un’ipotesi di litisconsorzio necessario nei rapporti tra il processo relativo agli utili extracontabili accertati nei confronti di una società di capitali a base ristretta – senza obbligo di previo reclamo – e quello relativo al maggior reddito accertato in capo al socio – preceduto…
SENTENZA N. 98 ANNO 2014 REPUBBLICA ITALIANA IN NOME DEL POPOLO ITALIANO LA CORTE COSTITUZIONALE composta dai signori: Presidente: Gaetano SILVESTRI; Giudici : Luigi MAZZELLA, Sabino CASSESE, Giuseppe TESAURO, Paolo Maria NAPOLITANO, Giuseppe FRIGO, Alessandro CRISCUOLO, Paolo GROSSI, Giorgio LATTANZI, Aldo CAROSI, Marta CARTABIA, Sergio MATTARELLA, Mario Rosario MORELLI, Giancarlo CORAGGIO, Giuliano AMATO, ha pronunciato…
Con la sentenza n. 98 del 2014, la Consulta ha dichiarato l’illegittimità costituzionale dell’art. 17 bis, comma 2, d.lgs. n. 546/1992 (recante “Disposizioni sul processo tributario in attuazione della delega al Governo contenuta nell’art. 30 della legge n. 413/1991”), nel testo anteriore alla sostituzione avvenuta ad opera dell’art. 1, comma 611, lett. a), n. 1),…
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