Construction lease and sale of land: persevare diabolicum

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Blog of the law firm Bornhauser lawyers

Some people regularly complain about case law that undermines the sacrosanct tax-accounting connection and they are quite right. But there is something even more serious: the discrepancies between the judicial and administrative jurisdictions, because they unnecessarily harm the intelligibility and predictability of the standard. Fortunately, they are increasingly rare because the dialogue of our supreme courts, Council of State and Court of Cassation, has contributed to their disappearance.

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