Note in tema di imposta di registro in misura fissa o proporzionale in relazione al decreto ingiuntivo ottenuto dal garante

Publication: Scientific journalJournal articlepeer-review


With the decision 10th July 2019, n. 18520, the United Sections of the Court of Cassation rule to resolve the jurisprudential conflict that has arisen regarding the application of registration tax in a proportional or fixed amount to the injunction obtained by the guarantor of surety policy against the principal debtor. More specifically, the debate concerns whether the injunction in question is subject to VAT and the deriving applicability of the principle of alternation between registration tax and value added tax at the case at hand. By examining the nature and function performed by the surety policy, which falls within the category of an autonomous guarantee contract, the Court takes a position in favour of determining the registration tax on a proportional basis.
Original languageItalian
Pages (from-to)605-626
JournalDiritto e processo tributario
Issue number3
Publication statusPublished - 2020

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